# The Value Added Tax Regulations 1995, Regulation 121: Adaptations

Extent: E+W+S+N.I.

(1) The provision made by the following enactments shall apply to importations, as mentioned in section 16(1) of the Act, subject to the adaptations prescribed by this regulation.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Section 129 of the Finance Act 1999 (recovery of certain amounts by the Commissioners) shall be regarded as providing for the recovery of a repayment of any relevant VAT (import VAT).

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/121 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.