OpenLegislation

Introductory text

Original text. Later amendments are not shown.

This Statutory Instrument has been made in consequence of a defect in S.I. 2019/892 and is being issued free of charge to all known recipients of that Statutory Instrument.

Value Added Tax

Made 5th September 2019

Laid before the House of Commons 6th September 2019

Coming into force 30th September 2019

The Treasury make this Order in exercise of the powers conferred by section 55A(9), (9A), (10), (11) and (14) of the Value Added Tax Act 1994f1.

Annotations

Footnotes

f1

1994 c. 23; section 55A was inserted by section 19(1) of the Finance Act 2006 (c. 25) and was amended by section 50(1) of the Finance Act 2010 (c. 13) and section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14). Section 55A(9A) was inserted by section 51 of the Finance Act 2019 (c. 1).