- Latest available (Revised)
- Original (As made)
The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
You are here:
- UK Statutory Instruments
- 1992 No. 3101
- Introduction
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
1992 No. 3101
VALUE ADDED TAX
The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
Made
8th December 1992
Laid before the House of Commons
11th December 1992
Coming into force
1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) of, and paragraphs 2(1), 2(4) and 2(5) of Schedule 7 to, the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1983 c. 55; section 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and by section 14(2) of and paragraph 15(1) 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.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Introductory Text only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.