The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

Part 19 (bad debt relief (the new scheme)) U.K.

65.  In regulation 165—

(a) in the definition of “claim” omit “or 166AA”;

(b) in the definition of “return” omit the words after “25”;

(c) omit the definition of “tax period”.

Commencement Information

I1 Reg. 65 not in force at made date, see reg. 1

I2 Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.