OpenLegislation

Paragraph 59 I1

United Kingdom

Commission Regulation (EC, Euratom) No 116/2005 of 26 January 2005 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities, for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices.

Annotations

Commencement

I1

Sch. 1 para. 59 in force at 31.12.2020 in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1