The Value Added Tax (Amendment) Regulations 2020
These Regulations amend Part 24 of the Value Added Tax Regulations 1995 (“the VAT Regulations”) in relation to the agricultural flat-rate scheme (“AFRS”).
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Lifecycle
Department
Made
30 Nov 2020
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In force
01 Jan 2021
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 54(1) and (6)(a) and (b) of the Value Added Tax Act 1994.
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