The Value Added Tax Regulations 1995 No. 2518

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

Textual Amendments

F1 Pt. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 80; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 18 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)

Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made U.K.

F1 220.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Pt. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 80; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 18 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)