There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 121.
121.—(1) The provision made by the following enactments shall apply [F2to importations], as mentioned in section 16(1) of the Act, subject to the adaptations prescribed by this regulation.
F3(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Section 129 of the Finance Act 1999 (recovery of certain amounts by the Commissioners) shall be regarded as providing for the recovery of a repayment of any relevant VAT (import VAT).]
Textual Amendments
F1Reg. 121 substituted (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 6
F2Words in reg. 121 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 65 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3Reg. 121(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(6) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
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