Regulation 96 Interpretation of Part XIII1
United Kingdom
In this Part—
“relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have the meanings given in F1paragraph 13 of Schedule 9ZA to the Act.
Annotations
Textual amendments
- F1
Words in reg. 96 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 32
Commencement
- I1
Reg. 96 in force at 20.10.1995, see reg. 1