Regulation 33 VAT return accounting for low value importationsI1I2
United Kingdom
This Part applies to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC M1 to VATA.
Annotations
Marginal citations
- M1
Schedule 9ZC was inserted by Schedule 3 to TPTPA.
Commencement
- I1
Reg. 33 not in force at made date, see reg. 1
- I2
Reg. 33 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.