The Value Added Tax (Amendment) Regulations 2021

• Citation: S.I. 2021/986
• Sections: 2

Section 1 Citation and Commencement

(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2021 and come into force on 1st April 2022.

(2) The amendments made by these Regulations have effect from 1st April 2022 where a taxpayer has a prescribed accounting period which begins on that date and otherwise from the first day of a taxpayer’s first prescribed accounting period beginning after 1st April 2022.

Section 2 Amendment of the Value Added Tax Regulations 1995

Regulation 32B of the Value Added Tax Regulations 1995 is amended as follows—

(a) omit paragraphs (2) to (5);

(b) in paragraph (6), for “exemptions under paragraphs (1)(b) and (3) do” substitute “exemption under paragraph (1)(b) does”.