{
  "url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3099",
  "legislation_title": "The Value Added Tax (Valuation of Acquisitions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-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 paragraph 2(1) and (2) of Schedule 4A to 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 48(1) defines Commissioners as meaning the Commissioners of Customs and Excise, and as meaning regulations made by the Commissioners; Schedule 4A was inserted by paragraph 62 of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3099/introduction",
    "retrieved_at": "2026-10-29T14:09:51.866735+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."
}