Regulation 17 Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)I1

Part 26 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 79 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 M1.

To the extent that it continues to apply, Part 26 has effect subject to such modifications as may be specified in a notice published by the Commissioners M2.