The Value Added Tax Regulations 1995 No. 2518

PART XVI U.K. IMPORTATIONS, EXPORTATIONS AND REMOVALS [F1 IN RESPECT OF GREAT BRITAIN]

Textual Amendments

F1 Words 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.

Postal importations by registered persons in the course of business U.K.

F2 122.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Reg. 122 omitted (31.12.2020) by virtue of The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 12(6) (with reg. 3(1)(2)) (as amended by S.I. 2020/1495, regs. 1(2), 20(3)); S.I. 2020/1641, reg. 2, Sch.