The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Statutory instruments 1164 2021

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Value Added Tax Act 1994, ss. 40A (7) (9) and Taxation (Cross-border Trade) Act 2018, s. 51 (1) (a) and Finance Act 2021, s. 96 (1) (a). Issued: 25.10.2021. Sifted: -. Made: 25.10.2021 @11.15am. Laid: 25.10.2021 @4.00pm. Coming into force: 01.12.2021. Effect: 1994 c. 23; S.I. 1984/746; 1995/958, 1268, 2518; 2020/1546; 2021/770 (C. 41) amended. Territorial extent and classification: E/W/S/NI. General. This Statutory Instrument has been made, in part, to correct errors in S.I. 2020/1545 and is being issued free of charge to all known recipients of that Statutory Instrument.