This section has no associated Explanatory Memorandum
44. The amendments made by regulations 38 to 43 are to be treated for the purposes of the Value Added Tax Act 1994 as if they were made under paragraph 73(1) of Schedule 9ZA to that Act.
Commencement Information
I1Reg. 44 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.