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Statutory Instruments
Value Added Tax
Made
9th September 2021
Laid before the House of Commons
10th September 2021
Coming into force
21st October 2021
The Treasury, in exercise of the powers conferred by section 5(3)(c) of the Value Added Tax Act 1994(1), make the following Order:
1994 c. 23. The Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630) was made under section 3(3) of the Value Added Tax Act 1983 (c. 55), that section was repealed by paragraph 1 of Schedule 15 to the Value Added Tax Act 1994 and re-enacted in section 5(3) of the Value Added Tax Act 1994.
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