# The Value Added Tax (Reverse Charge) Order 1992, Article 1


This Order may be cited as the Value Added Tax (Reverse Charge) Order 1992 and shall come into force on 1st January 1993.

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Source: https://www.legislation.gov.uk/uksi/1992/3128/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.