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The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023
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- 2023 No. 473
- Regulation 3
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Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017
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3. In regulation 5(5) (offshore supplies – insurance and finance)—
(a)at the end of sub-paragraph (b), omit “or”;
(b)at the end of sub-paragraph (c), for “suppliers.” substitute “suppliers; or”; and
(c)after that sub-paragraph insert—
“(d)would otherwise fall to be disregarded by virtue of section 43(1)(a) of the Value Added Tax Act 1994(1).”.
(1)
1994 c. 23. Section 43(1) was amended by section 25(2) of the Finance Act 1995 (c. 4), section 20(3) of the Finance Act 2004 (c. 12), paragraph 46(2) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 and paragraph 5(2) of Schedule 18 to the Finance Act 2019 (c. 1).
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