The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017

4. 3. In regulation 5(5) (offshore supplies – insurance and finance)—

5. 4. In regulation 6(6) (offshore supplies – relevant business persons)—

6. 5. Transitional provision

7. Signature

8. Explanatory Note