Legislation – The Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023
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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
The Treasury, in exercise of the powers conferred by section 71(4) and (6) of the Finance Act 20221, make the following Regulations: