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Regulation 88 Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017I1I2

United Kingdom

(1)

Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 M1 is amended as follows.

(2)

In regulation 5—

(a)

in paragraph (2), for “EU” substitute “ United Kingdom ”;

(b)

for paragraph (3) substitute—

“(3)

E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—

(a)

where the place of supply of the services is the United Kingdom, it is an exempt supply; or

(b)

in any other case, it would be an exempt supply if it were made in the United Kingdom.”.

(3)

In regulation 6—

(a)

in paragraph (2), for “EU” substitute “ United Kingdom ”;

(b)

in paragraph (4)—

(i)

in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ”;

(ii)

for sub-paragraph (a) substitute—

“(a)

is an exempt supply made in the United Kingdom; or”.

Annotations

Marginal citations

M1

S.I. 2017/1216.

Commencement

I1

Reg. 88 not in force at made date, see reg. 1

I2

Reg. 88 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.