Regulation 5 Returned goods relief
Regulations 120(2)(a)(v), 120(2)(b)(iv), 124 and 125 are revoked (exceptions for customs returned goods relief and former provisions for VAT returned goods relief).
Regulations 120(2)(a)(v), 120(2)(b)(iv), 124 and 125 are revoked (exceptions for customs returned goods relief and former provisions for VAT returned goods relief).