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

• Citation: S.I. 2023/69
• Sections: 3

Section 1 Citation

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.

Section 2 Appointed day

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.

Section 3 Transitional provision

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