{
  "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3098",
  "legislation_title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th December 1992\nLaid before the House of Commons 11th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 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 23 was amended by paragraph 2 of Schedule 2 to the Finance Act 1987 (c. 16) and by section 14(2) of, and paragraph 24 of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); 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/1992/3098/introduction",
    "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."
}