OpenLegislation

Part 27 NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTIONF1

Repealed

  1. 219Regulation 219
  2. 220Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made
  3. 221Claims in respect of overpaid VAT
  4. 222Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period
  5. 223Scheme participants who are also taxable persons: disapplication of paragraph 17(1)

Annotations

Textual amendments

F1

Pt. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 80; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 18 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)