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Regulation 8 Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019I1

United Kingdom

The following provisions of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 M1 apply for the purposes of this Chapter with, where applicable, the stated modification—

F1(a)

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

(b)

F2regulation 10(2) (appeals).

Annotations

Textual amendments

F1

Reg. 8(a) omitted (1.1.2023) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 8(2)(a); S.I. 2022/1278, reg. 2(3)(4)

F2

Words in reg. 8(b) substituted (1.1.2023) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 8(2)(b); S.I. 2022/1278, reg. 2(3)(4)

Marginal citations

M1

S.I. 2019/60; this instrument is not yet in force.

Commencement

I1

Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.