Accounting for import VATU.K.
This section has no associated Explanatory Memorandum
4. Subject to regulation 9, P may account for import VAT on relevant goods on the return P is required to make for the prescribed accounting period in which the liability to the import VAT on those goods is incurred if the conditions set out in regulation 5 are met.
Commencement Information
I1Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.