The Value Added Tax (Amendment) (EU Exit) Regulations 2021
These Regulations amend the Value Added Tax Act 1994 (“VATA”) to introduce a new zero rate and amend the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) to limit the application of the margin scheme in certain cases.
Lifecycle
Department
Made
28 Jun 2021
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In force
01 Aug 2021
Enabling power
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the provision in regulations 1, 5 to 11 and 14 to 64 in relation to value added tax, including such provision as might be made by Act of Parliament.
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