Regulation 110 Provision of evidenceC1I1
HMRC may publish a notice specifying the type of evidence to be provided to an HMRC officer which supports—
(a)
the use of one Method instead of another; or
(b)
the determination of a valuation.
Annotations
Modifications
- C1
Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 110 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.