Introductory text
United Kingdom
Value Added Tax
Made 29th April 2019
Laid before the House of Commons 30th April 2019
Coming into force 1st October 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 1994 M1.
Annotations
Marginal citations
- M1
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 Finance Act 2019 (c. 1).