The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Statutory instruments 1214 2019

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Taxation (Cross-border Trade) Act 2018, ss. 51 (1) (a) (b), 52 (2), 56 (1) and Value Added Tax Act 1994, s. 31 (2). Issued: 10.09.2019. Sifted: -. Made: 04.09.2019. Laid: 05.09.2019. Coming into force: In accord. with reg. 1. Effect: 1994 c. 23; S.I. 2018/326; 2019/513 amended. Territorial extent and classification: E/W/S/NI. General. EC note: These Regulations are made in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Regulation 4 makes transitional provision in relation to the VAT MOSS (mini one stop shop) system to allow Her Majesty's Revenue and Customs to prescribe the form or manner for making claims and corrections in respect of supplies that took place before exit day, so that such claims and corrections can continue to be made in the event that there is no longer access to the MOSS system. With correction slip dated January 2020.

Extent	8p.	ISBN	9780111189504
Size	N/A	Price	£8.14
Format	Paperback	Published	10 Sep 2019
Availability	Black and white copy, 1-3 days	Delivery	Delivery options and charges