The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 No. 60

Withdrawal of the option of a registered person to account for and pay import VAT under these Regulations U.K.

9.—(1) The Commissioners may direct that a registered person may not account for and pay import VAT as provided for in these Regulations where they consider it necessary to do so for the protection of the revenue.

(2) A direction of the Commissioners under this Regulation must be given by notice in writing to the registered person and takes effect from a date not earlier than the date of the direction.

Commencement Information

I1 Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.