Article 8 The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020I1

United Kingdom

(1)

The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020^f1 is amended as follows.

(2)

In 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)—

(a)

omit sub-paragraph (a);

(b)

in sub-paragraph (b), for “regulation 10(1)(a) and (2)” substitute “regulation 10(2)”.

Annotations

Commencement

I1: Art. 8 in force at 1.1.2023, see art. 1(3)

Footnotes

f1: S.I. 2020/1495.