This tax information and impact note is about the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020. This measure makes amendments to existing VAT legislation and introduces saving and transitional provisions to allow for a functioning UK VAT system that meets obligations under the Withdrawal Agreement.
Source
- gov.uk
- The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
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