Introductory text
VALUE ADDED TAX
Made 6th February 2024
Laid before the House of Commons 7th February 2024
Coming into force 1st March 2024
The Treasury make these Regulations in exercise of the powers conferred by section 40A(7) of the Value Added Tax Act 1994f1.
Annotations
Footnotes
- f1
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1994 c. 23. Section 40A was inserted by section 3 of the Taxation (Post-transition Period) Act 2020 (c. 26). Subsection (7) of section 40A was inserted by Schedule 18 to the Finance Act 2021 (c. 26).