{
  "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/1222",
  "legislation_title": "The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 1992/3153 and is being issued free of charge to all known recipients of that Statutory Instrument\nVALUE ADDED TAX\nMade 5th May 1993\nLaid before the House of Commons 10th May 1993\nComing into force 31st May 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/1993/1222/introduction",
    "retrieved_at": "2026-10-29T13:57:02.665405+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."
}