Introductory Text
1.Citation and commencement
2.Annual accounting scheme
3.In regulations 53(2)(a) and 54(1)(e) and (2) (exit), for “£825,000”...
4.Returned goods relief
5.Regulations 120(2)(a)(v), 120(2)(b)(iv), 124 and 125 are revoked (exceptions for...
Signature
Explanatory Note