The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

44.  The amendments made by regulations 38 to 43 are to be treated for the purposes of the Value Added Tax Act 1994 as if they were made under paragraph 73(1) of Schedule 9ZA to that Act.

Commencement Information

I1 Reg. 44 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.