# The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019, Regulation 9: Withdrawal of the option of a registered person to account for and pay import VAT under these Regulations

Extent: E+W+S+N.I.

(1) The Commissioners may direct that a registered person may not account for and pay import VAT as provided for in these Regulations where they consider it necessary to do so for the protection of the revenue.
(2) A direction of the Commissioners under this Regulation must be given by notice in writing to the registered person and takes effect from a date not earlier than the date of the direction.

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Source: https://www.legislation.gov.uk/uksi/2019/60/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.