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Statutory Instruments

2020 No. 1333 (C. 38)

Exiting The European Union

Value Added Tax

The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020

Made

23rd November 2020

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018( 1 ) and regulation 1 of the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018( 2 ).

Citation

1. These Regulations may be cited as the Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020.

Appointed Day

2. 1st December 2020 is the day appointed for the coming into force of the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018.

Michael Tomlinson

James Morris

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd November 2020

( 1 )

2018 c. 22 ; section 52 in Part 5 of the Act came into force on Royal Assent (13th September 2018).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020 (2020/1333)

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