The Value Added Tax (Amendment) Regulations 2021
These Regulations amend regulation 32B of the Value Added Tax Regulations 1995 (“VAT Regulations”).
Lifecycle
Department
Made
06 Sept 2021
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In force
01 Apr 2022
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 6(5) and (6) of Schedule 11 to the Value Added Tax Act 1994, make the following Regulations.
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