
1 
These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1992 and shall come into force on 10th December 1992.
2 
In regulation 65(1) of the Value Added Tax (General) Regulations 1985, after “Act” in the first place where that word occurs there shall be inserted “or any order”.
E. Woods
Commissioner of Customs & Excise
New King’s Beam House,
22 Upper Ground,
LONDON SE1 9PJ
17th November 1992