# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 57: Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019


After regulation 7 insert—
“Correction of errors
7A. 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.”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/57 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.