<span xmlns="http://www.w3.org/1999/xhtml" class="LegAddition">Application of this Part</span>

[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.

184K.   For regulation 173O read— U.K.

• “173O. The nature of the goods in respect of which repayment of VAT under this Part is claimed must be described in accordance with numerical codes specified for this purpose in a notice published by the Commissioners in accordance with this regulation.”.]