2023 No. 68
Value Added Tax
The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023
Made 24th January 2023
Laid before the House of Commons 25th January 2023
Coming into force 1st May 2023

The Treasury, in exercise of the powers conferred by section 50B(1) and (5) to (7) of the Value Added Tax Act 1994, make the following Order:
1994 c. 23 (“VATA”). Section 50B was inserted by section 70 of the Finance Act 2022 (c. 3).