# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, Regulation 10: Interpretation of this Chapter

Extent: E+W+S+N.I.

In this Chapter—
“the first period” means the period of 6 months beginning with the day on which IP completion day falls;
“the second period” means the period of 3 months immediately following the expiry of the first period.

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Source: https://www.legislation.gov.uk/uksi/2019/1214/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.