SI 2023/473 The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023

Published on: 02 May 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Indirect Taxes (Notifiable Arrangements) Regulations, SI 2017/1216 to ensure that the description of certain Value Added Tax (VAT) avoidance arrangements concerning offshore supplies, include transactions between members of the same VAT group.

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

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