The Value Added Tax Regulations 1995 No. 2518

PART IV U.K. EC SALES STATEMENTS

Final statements U.K.

F1 23.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 23 omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 7 (with reg. 18)