The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 No. 59

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

Part 21 (repayments to third country traders) U.K.

72.  In the heading of Part 21, for “third country traders” substitute “ traders outside the United Kingdom ”.

Commencement Information

I1 Reg. 72 not in force at made date, see reg. 1

I2 Reg. 72 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.