{
  "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992.json",
  "id": "uksi/1992/3098",
  "title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992",
  "short_title": "Value Added Tax (Repayment to Community Traders) 1992",
  "long_title": "These Regulations, which come into force on 1st Janury 1993, amend the Value Added Tax (Repayment to Community Traders) Regulations 1980 (“the 1980 Regulations”).",
  "citation": "S.I. 1992/3098",
  "type": "uksi",
  "year": "1992",
  "number": "3098",
  "version": "current",
  "date": "1992-12-08",
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  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/23"
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/changes.json",
  "changes_made_by": 4,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1992/3098",
    "retrieved_at": "2026-10-29T14:09:52.805767+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."
}