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—
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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.