The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022
These Regulations are made in exercise of the powers in paragraphs 2(1), (3A), (3B) and (11A) of Schedule 11 to the Value Added Tax Act 1994 (c. 23) (“VATA”) and come into force on 1st July 2022.
Lifecycle
Department
Made
17 May 2022
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In force
01 Jul 2022
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 58 of, and paragraph 2(1), (3A), (3B) and (11A) of Schedule 11 to, the Value Added Tax Act 1994.
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