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