Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)U.K.
This
adran has no associated
Memorandwm Esboniadol
17.—(1) Part 26 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 79 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 M1.
(2) To the extent that it continues to apply, Part 26 has effect subject to such modifications as may be specified in a notice published by the Commissioners M2.
Commencement Information
I1Reg. 17 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1S.I. 2019/59; regulation 79 is not yet in force.
M2See footnote to regulation 14(2) of these Regulations.