Article 5 Modifications of regulation 55K of the Value Added Tax Regulations 1995I1
United Kingdom
The following modifications of regulation 55K of the Value Added Tax Regulations 1995 M1 (flat-rate scheme for small businesses: category of business) have effect in relation to the period beginning with 15th July 2020 and ending with F130th September 2021.
Annotations
Textual amendments
- F1
Words in art. 5 substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 92
Marginal citations
- M1
S.I. 1995/2518; amended by S.I. 2002/1142, 2003/1069, 2003/3220, 2007/1418, 2009/586, 2010/2240, 2010/2940, and 2017/295; there are other amending instruments but none are relevant.
Commencement
- I1
Art. 5 in force at 15.7.2020, see art. 1