http://www.legislation.gov.uk/id/uksi/2020/1384

http://www.legislation.gov.uk/uksi/2020/1384/regulation/1/made

The Value Added Tax (Amendment) Regulations 2020

en

King's Printer of Acts of Parliament

2020-12-01

VALUE ADDED TAX

These Regulations amend Part 24 of the Value Added Tax Regulations 1995 (“the VAT Regulations”) in relation to the agricultural flat-rate scheme (“AFRS”).

Citation and commencement1