Notices made under VAT Regulations

Released 30 December 2020

HMRC have published two draft Notices concerning post-transition VAT Regulations.

The Notices are:

•Notice made under The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020; and

•Notice made under The Value Added Tax Regulations 1995 as amended by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020.

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