This is the original version (as it was originally made).
Statutory Instruments
Value Added Tax
Made
24th January 2023
Laid before the House of Commons
25th January 2023
Coming into force
1st May 2023
The Treasury, in exercise of the powers conferred by section 50B(1) and (5) to (7) of the Value Added Tax Act 1994(1), make the following Order:
1994 c. 23 (“VATA”). Section 50B was inserted by section 70 of the Finance Act 2022 (c. 3).
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