2019 No. 1348 (C. 46)
Value Added Tax
The Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations 2019
Made
The Treasury, in exercise of the power conferred by section 53(2) of the Finance Act 20191, make the following Regulations:
Citation1
These Regulations may be cited as the Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations 2019.
Appointed day2
1st November 2019 is appointed as the day on which Schedule 18 to the Finance Act 2019 comes into force.
Mike FreerRebecca HarrisTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)