OpenLegislation

Article 7 RepealF1

United Kingdom

Original text. Later amendments are not shown.

Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 July 2021 .

However, as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in Implementing Regulation (EU) No 815/2012 that were carried out before 1 July 2021 , that Implementing Regulation shall continue to apply until 10 August 2024 .

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic.