[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.

[F2 184KA.   In regulation 173W(3), for “section 78 of the Act” read “section 102(3) of the Finance Act 2009”.] U.K.

Textual Amendments

F2 Regs. 184KA, 184KB inserted (1.1.2023) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(2), 6(3)