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The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1495
- PART 3
- Regulation 12
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Transitional provision for partial exemption adjustments relating to the period from 1st January 2020 to IP completion day
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12.—(1) Subject to paragraph (2), where regulation 11(9) applies and a person is required or wishes to make an adjustment to a provisional attribution of input tax for the period from 1st January 2020 to IP completion day, the person must do so by making a claim using the procedure in Part 21 (regulations 185 to 197) of the VAT Regulations(1) as it has effect on and after IP completion day.
(2) Any claim relating to the period from 1st January 2020 to IP completion day must be made on or before 31st December 2021.
(1)
Part 21 was amended by S.I. 2004/3140, 2009/3241, 2011/1043, 2012/1899 and 2019/59. The amendments made by S.I. 2019/59 are not yet in force.
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