PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F4IN RESPECT OF GREAT BRITAIN
Annotations:
Amendments (Textual)
F3Adaptations121
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.
F12
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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).
Words in Pt. 16 heading 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, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.