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Legislation for Making Tax Digital

Links to the enacted and proposed legislation mandating Making Tax Digital.

The primary legislation for MTD for VAT was enacted in section 62 of  Finance (No 2) Act 2017. The primary legislation is largely enabling with the detail delegated to secondary and tertiary legislation.

The secondary legislation for MTD for VAT (Value Added Tax (Amendment) Regulations 2018) was laid before parliament on 28 February 2018.