Consultation outcome

Draft legislation: The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 26 August 2021
  Show all updates

  1. 26 August 2021

     The page has been updated to mark the consultation as concluded, with an outcome published.

  2. 20 July 2021

     First published.

This consultation has concluded

Detail of outcome

The consultation is concluded, and the legislation will be taken forward with no changes.

---

Original consultation

Summary

We’re inviting views on draft legislation that will repeal a piece of redundant legislation.

This consultation ran from
11am on 20 July 2021 to 11:45pm on 17 August 2021

Consultation description

This measure will repeal the 1992 Order and ensure that government departments and NHS bodies cannot exploit the legislation to give themselves a VAT recovery advantage over other taxpayers.

Documents

VAT: repeal of the VAT (Treatment of Transactions) Order 1992 - draft Tax Information and Impact Note

HTML

Draft Explanatory Memorandum to The Value Added Tax (treatment of transactions) (revocation) Order 2021

HTML

Draft Statutory Instrument: The Value Added Tax (treatment of transactions) (revocation) Order 2021

ODT, 18.9 KB

This file is in an OpenDocument format