Part 6 RETURNS AND PAYMENTSF1 Not yet in force 19Obligation to submit postal packet returns 20Payments 21Correction of errors 22Record keeping 23Assessments 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 6