EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714) by substituting 1st August 2021 as the date on which those Regulations come into force.
A Tax Information and Impact Note covering the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.