Citation and commencementU.K.
This section has no associated Explanatory Memorandum
1. These Regulations may be cited as the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.
Commencement Information
I1Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.