Statutory Instruments

2024 No. 128

VALUE ADDED TAX

The Value Added Tax (Distance Selling) (Amendments) Regulations 2024

Made

6th February 2024

Laid before the House of Commons

7th February 2024

Coming into force

1st March 2024

The Treasury make these Regulations in exercise of the powers conferred by section 40A(7) of the Value Added Tax Act 1994(1).

(1)

1994 c. 23. Section 40A was inserted by section 3 of the Taxation (Post-transition Period) Act 2020 (c. 26). Subsection (7) of section 40A was inserted by Schedule 18 to the Finance Act 2021 (c. 26).