SI 2023/412 amends the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (SI 2023/68) (“the VAT-related Payments Order”) and comes into force on 1st May 2023.
According to the Explanatory Note accompanying SI 2023/412:
“A Tax Information and Impact Note covering this policy was published on 3rd March 2021 alongside Budget 2021 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this policy.”
https://www.legislation.gov.uk/uksi/2023/412/contents/made
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