2022 No. 226
The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 40A(7) of the Value Added Tax Act 19941 (“VATA”) and section 51(1)(a) and (3) of the Taxation (Cross-border Trade) Act 20182 (“TCTA”), make regulations 1 to 27 and 31 to 35.
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 16(3) of, and paragraph 1(6)(b) and (7) of Schedule 9ZB and paragraph 2(10)(b) and (c) of Schedule 11 to, VATA3, make regulations 1, 2 and 27 to 30.
In accordance with section 51(1)(a) of TCTA, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make regulations 27 and 31 to 35 in relation to value added tax, including to make such provision as might be made by Act of Parliament.