The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992
These Regulations, which come into force on 1st January 1993, implement the requirements under Article 22.2 of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC (OJ No. L145), 13.7.1977, p.1) and the amendments of that directive by the directive of that Council dated 16th December 1991 No. 91/680/EEC (OJ No. L376, 31.12.1991, p.1) (Amendments with a view to the abolition of fiscal frontiers).