Statutory Instruments

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(1), make the following Order:

(1)

1994 c. 23 (“VATA”). Section 50B was inserted by section 70 of the Finance Act 2022 (c. 3).