Textual Amendments
F1Words in Pt. 16 heading inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
[F2121A. In the Customs (Import Duty) (EU Exit) Regulations 2018, Part 10 (guarantees), in regulation 98(1), regard there being a third sub-paragraph as follows—U.K.
“(c)in relation to the VAT chargeable on the importation of goods into [F3Great Britain, from any territory not including Northern Ireland], the specified amount may be nil where in the opinion of an HMRC officer there is no risk to the payment.”]
Textual Amendments
F2Reg. 121A substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(7) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
F3Words in reg. 121A substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 66 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.