The Value Added Tax (Finance) (EU Exit) (Revocation) Order 2019

Statutory instruments 1014 2019

Format:
Corporate Author:
Great Britain
Publisher:
TSO (The Stationery Office)

Enabling power: Value Added Tax Act 1994, ss. 31 (2), 96 (9). Issued: 18.06.2019. Sifted: -. Made: 12.06.2019. Laid: 13.06.2019. Coming into force: 08.07.2019. Effect: S.I. 2019/43 revoked. Territorial extent and classification: E/W/S/NI. General. EC note: This Order revokes the Value Added Tax (Finance) (EU Exit) Order 2019 ('the Finance Order'). The Finance Order would have extended the scope of the United Kingdom's exemption for the management of pension funds with effect from Exit Day to reflect the scope of the exemption under European Union law. This would have ensured that UK taxpayers could continue to exempt their supplies under UK law once they were no longer able to rely on the direct effect of EU law.

Extent 2p. ISBN 9780111187685
Size N/A Price £5.78
Format Paperback Published 18 Jun 2019
Availability Black and white copy, 1-3 days Delivery Delivery options and charges