The Value Added Tax Regulations 1995

Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period U.K.

F1 222.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Pt. 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.)