The Value Added Tax Regulations 1995

[F1 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.”.]

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.