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The Value Added Tax (Amendment) Regulations… · Order Paper · Order Paper
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SI 2021/986
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SI 2021/986 · regulation
The Value Added Tax (Amendment) Regulations 2021
These Regulations amend regulation 32B of the Value Added Tax Regulations 1995 (“VAT Regulations”).
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
06 Sept 2021
—
In force
01 Apr 2022
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 07 Sept 2021
· 42 KB
Instrument
Instrument
application/pdf
· 07 Sept 2021
· 32 KB
Related SIs
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The Value Added Tax (Amendment) Regulations 2019
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The Value Added Tax (Amendment) Regulations 2016
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The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
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The Value Added Tax (Amendment) (EU Exit) Regulations 2021