Statutory Instruments
2019 No. 1348 (C. 46)
Value Added Tax
The Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations 2019
Made
15th October 2019
The Treasury, in exercise of the power conferred by section 53(2) of the Finance Act 2019( 1 ), make the following Regulations:
Citation
1. These Regulations may be cited as the Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations 2019.
Appointed day
2. 1st November 2019 is appointed as the day on which Schedule 18 to the Finance Act 2019 comes into force.
Mike Freer
Rebecca Harris
Two of the Lords Commissioners of Her Majestyβs Treasury
15th October 2019