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 — See all updates
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
to

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

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

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

ODT, 18.9 KB

This file is in an OpenDocument format

Published 20 July 2021
Last updated 26 August 2021 + show all updates

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

  2. First published.