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).

From:
HM Revenue & Customs
Published
14 September 2021

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

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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.

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Published 14 September 2021

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