http://www.legislation.gov.uk/uksi/2020/1545/regulation/72/made

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

en

King's Printer of Acts of Parliament

2020-12-21

EXITING THE EUROPEAN UNION

VALUE ADDED TAX

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.