Regulation 7A Correction of errorsF1
Regulation 34 of the Value Added Tax Regulations 1995 (correction of errors) applies for the purposes of these Regulations as if the references to “output tax” in that regulation include import VAT chargeable on the importation of relevant goods.
Annotations
Textual amendments
- F1
Reg. 7A inserted (with effect in accordance with reg. 58 of the amending S.I.) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 57