Time when VAT is incurredU.K.
F1173F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 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.)