F1 PART 27 U.K.NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

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.)

Scheme participants who are also taxable persons: disapplication of paragraph 17(1) U.K.

F1 223.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.)