The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
These Regulations make various amendments to value added tax (“VAT”) legislation.
Lifecycle
Department
Made
04 Mar 2022
—
In force
01 Apr 2022
Enabling power
In accordance with section 51(1)(a) of TCTA, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make regulations 27 and 31 to 35 in relation to value added tax, including to make such provision as might be made by Act of Parliament.
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