This document covers 3 statutory instruments (SIs) which make provision relating to VAT in order to implement the Northern Ireland Protocol and to make associated changes. These are the:
- Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020
- Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
- Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
Source gov.uk
