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The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1545
- Part 2
- Regulation 49
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Part 5 (accounting payment and records)
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49. In regulation 39(2)(1) (calculation of returns), at the end insert “except that the total of the output tax due in that period on acquisitions in Northern Ireland from member States shall be entered instead in the box opposite the legend “VAT due in this period on acquisitions from other EC member States”;”.
(1)
Relevantly amended by S.I. 2019/60. That instrument has not yet been commenced and is relevantly amended by S.I. 2020/1495.
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