Regulation 15 Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 ActI1
United Kingdom
Where this Chapter applies, the provisions of sections 53 to 55 of, and Schedule 13 to, the 2017 Act apply only in relation to contraventions taking place after the expiry of the second period.
Annotations
Commencement
- I1
Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Notes on Chapter 4
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.
Marginal citations
- M1