The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Miscellaneous amendments to other secondary legislation

This section has no associated Explanatory Memorandum

33.  In article 2(b) of the Value Added Tax (Treatment of Transactions) Order 1995(1), for “European Union (Withdrawal) Act 2020” substitute “European Union (Withdrawal) Act 2018”.

(1)

S.I. 1995/958; relevant amending instruments are S.I. 1999/3119 and 2020/1545.