OpenLegislation

Regulation 64 Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Original text. Later amendments are not shown.

In regulation 21 (entitlement of taxable persons to deduct input tax)—

(a)

for “Where regulation 20 applies, a” substitute “A”;

(b)

for “paragraph (4)” substitute “paragraph 4(3)”.