- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Value Added Tax
Made
9th September 2021
Laid before the House of Commons
10th September 2021
Coming into force
21st October 2021
The Treasury, in exercise of the powers conferred by section 5(3)(c) of the Value Added Tax Act 1994(1), make the following Order:
1994 c. 23. The Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630) was made under section 3(3) of the Value Added Tax Act 1983 (c. 55), that section was repealed by paragraph 1 of Schedule 15 to the Value Added Tax Act 1994 and re-enacted in section 5(3) of the Value Added Tax Act 1994.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: