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

73.  In regulation 185(1)—

(a) omit the definition of “third country”;

(b) in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ”.

Commencement Information

I1 Reg. 73 not in force at made date, see reg. 1

I2 Reg. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.