Policy paper

VAT: repeal of the VAT (Treatment of Transactions) Order 1992

This tax information and impact note is about repealing the VAT (Treatment of Transactions) Order 1992 (the 1992 Order).

Documents

Details

This measure will repeal the VAT (Treatment of Transactions) Order 1992 (the 1992 Order) and make sure government departments and NHS bodies cannot exploit the legislation to give themselves a VAT recovery advantage over other taxpayers.

Published 14 September 2021