[F1 PART 27 U.K.NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

Textual Amendments

F1 Pt. 27 inserted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 11

219.   In this Part, “tax period” has the meaning given by paragraph 23(1) of Schedule 3B or paragraph 38(1) of Schedule 3BA (as the case may require) to the Act.] U.K.