2021 No. 986
The Value Added Tax (Amendment) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 6(5) and (6) of Schedule 11 to the Value Added Tax Act 19941, make the following Regulations.
Citation and Commencement1
1
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2021 and come into force on 1st April 2022.
2
The amendments made by these Regulations have effect from 1st April 2022 where a taxpayer has a prescribed accounting period2 which begins on that date and otherwise from the first day of a taxpayer’s first prescribed accounting period beginning after 1st April 2022.
Amendment of the Value Added Tax Regulations 19952
Regulation 32B of the Value Added Tax Regulations 19953 is amended as follows—
a
omit paragraphs (2) to (5);
b
in paragraph (6), for “exemptions under paragraphs (1)(b) and (3) do” substitute “exemption under paragraph (1)(b) does”.
(This note is not part of the Regulations)