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Regulation 35 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 99(1) (interpretation of Part 14 and longer periods), in sub-paragraphs (c)(ii), (d)(i) and (e), for “2, 3 or 3A” substitute “3A, Part 8 or 9 of Schedule 9ZA or Schedule 9ZCf1”.

Annotations

Footnotes

f1

Schedule 9ZC was inserted by paragraph 28 of Schedule 3 to the Taxation (Post-transition Period) Act 2020.