The Value Added Tax Regulations 1995 No. 2518

F1 PART XX U.K. REPAYMENTS TO COMMUNITY TRADERS

Textual Amendments

F1 Pt. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 71; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 11 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)

Time when VAT is incurred U.K.

F1 173F.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Pt. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 71; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 11 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)