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Regulation 4 Amendment of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

Original text. Later amendments are not shown.

(1)

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

(2)

In regulation 6(c) (relevant importation), for “on 30th June 2021” substitute “on 31st December 2021”.

Annotations

Footnotes

f1

S.I. 2020/1495.