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Regulation 10 Amendment of the Value Added Tax (Treatment of Transactions) Order 1995I1I2

United Kingdom

(1)

The Value Added Tax (Treatment of Transactions) Order 1995 M1 is amended as follows.

(2)

In article 3—

(a)

in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “ into the United Kingdom ”;

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In article 4—

(a)

in paragraph (1)(b), for “from a place outside the member States” substitute “ into the United Kingdom ”;

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Reg. 10(2)(b) 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, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2

Reg. 10(3)(b) 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, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Marginal citations

M1

S.I. 1995/958, amended by S.I. 1999/3119 and 2006/2187.

Commencement

I1

Reg. 10 not in force at made date, see reg. 1

I2

Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.