Draft legislation

Official URL: https://assets.publishing.service.gov.uk/media/6a4f6f17559c26eacf438fac/L-day_-_Deposit_schemes_.pdf
Attached to: VAT provisions for Deposit Return Schemes (DRS)
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: —
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/pdf 111.6 KB	ok:pdf	`9dac8a1b0b1f26b62a225e5c4a0036ec2501b4b0ec5cd12ceeba81ffb1fafc0d`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.