Article 7 The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019I1

United Kingdom

(1)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019^f1 are amended as follows.

(2)

Omit regulation 8 (interest in cases of official error).

(3)

In regulation 10(1) (appeals), omit sub-paragraph (a).

Annotations

Commencement

I1: Art. 7 in force at 1.1.2023, see art. 1(3)

Footnotes

f1: S.I. 2019/60.