Regulation 15 VAT on removals to be payable by a taxable person as if it were VAT on a supplyI1I2
United Kingdom
This Part applies to a taxable person who is treated as having imported goods for the purpose of paragraph 4 of Schedule 9ZB, or paragraph 4A(2) of Schedule 9ZC M1, to VATA.
Annotations
Marginal citations
- M1
Schedule 9ZC was inserted into VATA by paragraph 28 of Schedule 3 to TPTPA and amended by paragraph 29 of Schedule 3 to TPTPA.
Commencement
- I1
Reg. 15 not in force at made date, see reg. 1
- I2
Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.