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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XVI
- Regulation 121
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Changes over time for: Section 121
Version Superseded: 31/12/2020
Alternative versions:
- 20/10/1995- Amendment
- 01/04/2000- Amendment
- 01/04/2019
Point in time - 31/12/2020- Amendment
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Point in time view as at 01/04/2019. This version of this provision has been superseded.
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[F1AdaptationsU.K.
121.—(1) The provision made by the following enactments shall apply, as mentioned in section 16(1) of the Act, subject to the adaptations prescribed by this regulation.
(2) Section 125(3) of the Customs and Excise Management Act 1979 (valuation of goods) shall have effect as if the reference to the preceding subsections of that section included a reference to section 21 of the Act.
(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
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