Part 1 PRELIMINARYF1 Repealed 1Citation and commencement 2Definitions 3Qualifying importations and excepted importations 4Requirement, direction, demand, notice or permission Annotations Textual amendments F1 Regulations revoked (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 26(a); S.I. 2020/1641, reg. 2, Sch. Part 1