{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/introduction.json",
  "legislation": "uksi/1992/1536",
  "legislation_title": "The Value Added Tax (Payments on Account) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 29th June 1992\nLaid before the House of Commons 6th July 1992\nComing into force 1st August 1992\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 38C(3), (4) and (5) and 48(1) 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 38C was inserted by section 6 of the Finance Act 1992 (c. 20); 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/1992/1536/introduction",
    "retrieved_at": "2026-10-29T14:20:29.715060+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."
}