The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 ActU.K.

This adran has no associated Memorandwm Esboniadol

15.  Where this Chapter applies, the provisions of sections 53 to 55 of, and Schedule 13 to, the 2017 Act apply only in relation to contraventions taking place after the expiry of the second period.

Commencement Information

I1Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.