http://www.legislation.gov.uk/uksi/2020/1545/regulation/37

The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

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EXITING THE EUROPEAN UNION

VALUE ADDED TAX

Statute Law Database

2021-08-26

Expert Participation

2020-12-31

These Regulations amend various statutory instruments relating to value added tax (“VAT”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the UK from the EU. They also make associated savings and transitional provisions.