http://www.legislation.gov.uk/uksi/2021/1023/introduction/made

The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021

en

King's Printer of Acts of Parliament

2021-09-10

VALUE ADDED TAX

This Order revokes the Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630; “the 1992 Order”). The 1992 Order provided for the treatment of salary sacrifice transactions in respect of employee vehicles made available for private use as neither supplies of goods nor supplies of services.