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Statutory Instruments

2023 No. 69 (C. 5)

Value Added Tax

The Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023

Made

24th January 2023

The Treasury, in exercise of the powers conferred by section 71(4) and (6) of the Finance Act 2022( 1 ), make the following Regulations:

Citation

1. These Regulations may be cited as the Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023.

Appointed day

2. 1st May 2023 is the day appointed for subsections (1) to (3) of section 71 of the Finance Act 2022(margin schemes and removal or export of goods: zero-rating) to come into force.

Transitional provision

3. Regulation 2 has effect in relation to supplies of goods on or after the 1st May 2023.

Steve Double

Andrew Stephenson

Two of the Lords Commissioners of His Majesty’s Treasury

24th January 2023

( 1 )

1. Citation

2. Appointed day

3. Transitional provision

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023 (2023/69)

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