Part 8 VAT relief in respect of goods returning to Great Britain from Northern IrelandF1
Annotations
Textual amendments
- F1
Pt. 8 inserted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 3(2)