http://www.legislation.gov.uk/id/uksi/2019/397

Citation and CommencementF11.

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Amendments (Textual)

F1Regulations revoked (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 8; S.I. 2020/1641, reg. 2, Sch.