# The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021, Regulation 8: Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019


The following provisions of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 apply for the purposes of this Part with, where applicable, the stated modification—
(a) regulation 8 (interest in cases of official error) applies as if the reference to the importation of relevant goods were a reference to a relevant importation;
(b) regulation 10(1)(a) and (2) (appeals).

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Source: https://www.legislation.gov.uk/uksi/2021/1375/regulation/8 (the official version)
Page: https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.