xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
46. In regulation 29(2) M1 (claims for input tax)—-
(a)in sub-paragraph (d), after “warehouse” insert “ or Northern Ireland warehouse ”;
(b)in sub-paragraph (e), for “GB” substitute “ XI ”;
(c)in sub-paragraph (f), for “GB” substitute “ XI ”.
Commencement Information
I1Reg. 46 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Relevantly amended by S.I. 2003/1114 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.