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Home/ Value Added Tax / SI 2022/1278 The Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations 2022
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SI 2022/1278 The Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations 2022

Published on: 06 December 2022
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations provide that 1 January 2023 is the appointed day on which FA 2021 Schs 24, 26 and specified provisions of FA 2021 Sch 27 come into force for VAT.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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