SI 2021/1023 Value Added Tax (Treatment of Transactions) (Revocation) Order 2021

Published on: 10 September 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations revoke the Value Added Tax (Treatment of Transactions) Order 1992, SI 1992/630 in order to ensure that SI 1992/630 cannot be exploited by government departments in order obtain a full refund of VAT on their employees’ own private vehicles.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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