Regulation 10 Interpretation of this ChapterI1
United Kingdom
In this Chapter—
“the first period” means the period of 6 months beginning with the day on which F1IP completion day falls;
“the second period” means the period of 3 months immediately following the expiry of the first period.
Annotations
Textual amendments
- F1
Words in Pt. 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Notes on Chapter 4
Marginal citations
- M1