Regulation 27 Part 5 (accounting, payment and records)F1
United Kingdom Not yet in force
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Annotations
Textual amendments
- F1
Reg. 27 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.