The Value Added Tax Regulations 1995

[F1 145P.   In regulation 145I(2), read the reference to section 18D(2) as a reference to paragraph 22(2) (removal from warehousing: accountability) of Schedule 9ZB to the Act.] U.K.

Textual Amendments

F1 Pt. 16B 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, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.