{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/119",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed to correct errors in SI 1992/3102 and is being issued free of charge to all known recipients of that Statutory Instrument.\nVALUE ADDED TAX\nMade 26th January 1993\nLaid before the House of Commons 26th January 1993\nComing into force 26th January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15(1), (3) and (4) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 15(1) and (3) were substituted by section 12 of the Finance Act 1987 (c. 16); section 15(1) was amended by section 14(2) of, and paragraph 16(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 15(3) was amended by section 26 of the Finance Act 1989 (c. 26); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/119/introduction",
    "retrieved_at": "2026-10-29T14:06:26.875247+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}