# The Value Added Tax (Payments on Account) Regulations 1992, Introduction: Introductory text


VALUE ADDED TAX
Made 29th June 1992
Laid before the House of Commons 6th July 1992
Coming into force 1st August 1992
The 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:

---
Source: https://www.legislation.gov.uk/uksi/1992/1536/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.