[F1[F2ApplicationU.K.
172ZC. This Part applies where the relevant supply was made before 1st January 2003.]]
Textual Amendments
F1Pt. 19A inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 16
F2Reg. 172ZC inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 7