The Value Added Tax Regulations 1995 No. 2518

[F1 PART 20A U.K. Repayments to EU traders incurring VAT on goods in Northern Ireland

Textual Amendments

F1 Pt. 20A 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, 86 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

184G.   In regulation 173F (time when VAT is incurred), read “supply of goods or services” in both places it occurs as “supply of goods”.] U.K.