The Value Added Tax Regulations 1995

Interpretation of Part XII U.K.

96.  In this Part—

• “relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have the meanings given in [F1 paragraph 13 of Schedule 9ZA] to the Act.

Textual Amendments

F1 Words in reg. 96 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 32

Commencement Information

I1 Reg. 96 in force at 20.10.1995, see reg. 1