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The Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023
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- 2023 No. 69 (C. 5)
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1. These Regulations may be cited as the Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023.
Appointed day
2. 1st May 2023 is the day appointed for subsections (1) to (3) of section 71 of the Finance Act 2022 (margin schemes and removal or export of goods: zero-rating) to come into force.
Transitional provision
3. Regulation 2 has effect in relation to supplies of goods on or after the 1st May 2023.
Steve Double
Andrew Stephenson
Two of the Lords Commissioners of His Majesty’s Treasury
24th January 2023
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