The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

This section has no associated Explanatory Memorandum

11.  Where an appeal is against a direction of the Commissioners under regulation 9 the tribunal must not allow the appeal unless it considers that the Commissioners could not reasonably have been satisfied that there were grounds for the direction.

Commencement Information

I1Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.