The Finance Act 2022, Section 71 (Margin Schemes and Removal or Export of Goods: Zero-rating) (Appointed Day and Transitional Provision) Regulations 2023
These Regulations appoint 1st May 2023 as the day on which subsections (1) to (3) of section 71 of the Finance Act 2022 (c. 3) come into force and make a transitional provision that those subsections shall have effect in relation to supplies of goods on or after 1st May 2023.