# The Value Added Tax (General) (Amendment) Regulations 1993, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which come into force on 26th January 1993, re-introduce paragraphs (2) to (6) of regulation 29 of the Value Added Tax (General) Regulations 1985, which had been inadvertently removed by regulation 19 of the Value Added Tax (General) (Amendment) (No. 4) Regulations 1992.

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Source: https://www.legislation.gov.uk/uksi/1993/119/note (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.