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The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022

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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.
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Amendments to Schedule 9ZE to VATA

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23. In paragraph 24 (interest in certain cases of official error), in sub-paragraph (3) omit “non-UK”.

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