The Value Added Tax (Amendment) (EU Exit) Regulations 2021
en
King's Printer of Acts of Parliament
2021-06-29
EXITING THE EUROPEAN UNION
VALUE ADDED TAX
These Regulations amend the Value Added Tax Act 1994 (“VATA”) to introduce a new zero rate and amend the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) to limit the application of the margin scheme in certain cases.
Amendment of the Value Added Tax Regulations 199551
In regulation 205 (certification), for “3” substitute “Part 8 of Schedule 9ZA”.