Regulation 3 I1I2
United Kingdom
(1)
Article 2 is amended as follows.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
In the definition of “importation,” for “member States” substitute “ United Kingdom ”.
Annotations
Textual amendments
- F1
Reg. 3(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 106(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Reg. 3 not in force at made date, see reg. 1
- I2
Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.