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