Regulation 21 I1I2
United Kingdom
F1A taxable person (P) who is treated as having imported goods pursuant to F2paragraph 4(3) of Schedule 9ZB to VATA may not treat the VAT payable as a result of that importation as P's input VAT allowable under section 25 VATA (where P would otherwise, apart from this regulation, be permitted to do so).
Annotations
Textual amendments
- F1
Word in reg. 21 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 64(a)
- F2
Words in reg. 21 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 64(b)
Commencement
- I1
Reg. 21 not in force at made date, see reg. 1
- I2
Reg. 21 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.