Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be madeU.K.
F1220. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 80; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 18 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)