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The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020

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Statutory Instruments

2020 No. 1333 (C. 38)

Exiting The European Union

Value Added Tax

The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020

Made

23rd November 2020

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018(1) and regulation 1 of the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018(2).

(1)

2018 c. 22; section 52 in Part 5 of the Act came into force on Royal Assent (13th September 2018).

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