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Draft legislation: changes to tax rules for call off stock arrangements between the UK and EU member states

Changes to EU law relating to the VAT rules for cross-border transactions between the UK and EU member states, and draft legislation and guidance.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation for call off stock arrangementsapplication/pdf

At a glance

TypePolicy paper

First published23 Dec 2019

Last updated20 Apr 2020

Organisations

HM Revenue & Customs

Topics

VAT

Source

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