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The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

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Changes over time for: Section 7

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There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Section 7. Help about Changes to Legislation

Obligation to account for import VAT on VAT returnU.K.

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7.  P must account for and pay the import VAT on goods which comprise a relevant importation on the return that P is required to make for the prescribed accounting period in which the liability for the import VAT is incurred.

Commencement Information

I1Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

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