The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021
This Order revokes the Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630; “the 1992 Order”). The 1992 Order provided for the treatment of salary sacrifice transactions in respect of employee vehicles made available for private use as neither supplies of goods nor supplies of services.
Lifecycle
Department
Made
09 Sept 2021
—
In force
21 Oct 2021
Enabling power
The Treasury, in exercise of the powers conferred by section 5(3)(c) of the Value Added Tax Act 1994, make the following Order:
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