The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021

Statutory instruments 1165 2021

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Taxation (Cross-border Trade) Act 2018, ss. 51 (1) (a) (3) and Finance Act 2021, ss. 96 (1) (a) (3) (a). Issued: 01.12.2021. Sifted: -. Made: 25.10.2021 @11.17am. Laid: 25.10.2021 @4.15pm. Coming into force: 01.12.2021. Effect: 1994 c. 23 amended. Territorial extent and classification: E/W/S/NI. General. Approved by the House of Commons. Supersedes pre-approved version (ISBN 9780348228342), published 25.10.2021. This Statutory Instrument has been made, in part, to correct errors in S.I. 2020/1544 and is being issued free of charge to all known recipients of that Statutory Instrument.