# The Value Added Tax (Tour Operators) (Amendment) Order 1992, Introduction: Introductory text


VALUE ADDED TAX
Made 9th December 1992
Laid before the House of Commons 11th December 1992
Coming into force 1st January 1993
The Treasury, in exercise of the powers conferred on them by sections 6(6) and 37A(1) and (2) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/1992/3125/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.