The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

92.  In article 3, in paragraphs (a) and (b), for “member States” substitute “ United Kingdom ”.

Commencement Information

I1 Reg. 92 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.