OpenLegislation

Regulation 9 Amendment of the Value Added Tax (Payments on Account) Order 1993I1I2

United Kingdom

(1)

The Value Added Tax (Payments on Account) Order 1993 M1 is amended as follows.

F1(2)

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

(3)

In the heading of article 2A omit “intra-community”.

Annotations

Textual amendments

F1

Reg. 9(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, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Marginal citations

M1

S.I. 1993/2001, amended by S.I. 1995/291, 1996/1196, 2007/1420 and 2011/21.

Commencement

I1

Reg. 9 not in force at made date, see reg. 1

I2

Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.