The Value Added Tax (Amendment) (No. 2) Regulations 2019

Statutory instruments 1509 2019

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Value Added Tax Act 1994, s. 30 (8). Issued: 27.12.2019. Sifted: -. Made: 19.12.2019. Laid: 20.12.2019. Coming into force: 01.01.2020. Effect: S.I. 1995/2518 amended. Territorial extent and classification: E/W/S/NI. General. EC note: These regs amend S.I. 1995/2518 to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 (OJ No 311, 07.12.2018, p. 3-7) which, amongst other things, amends article 138 of Council Directive 2006/112/EC. With correction slip dated January 2020.