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.

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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

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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. 26 August 2021

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

2. 20 July 2021

   First published.