The Value Added Tax Regulations 1995

[F1 184I.   For paragraph (2) of regulation 173L (contents of a repayment application) read— U.K.

“(2) A supply is within this paragraph if it is a supply made in the course of a business activity carried on by the claimant 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.