Application with modifications of 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
8. The following provisions of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019(1) apply for the purposes of this Chapter with, where applicable, the stated modification—
(a)regulation 8 (interest in cases of official error) applies as if the reference to the importation of relevant goods were a reference to a relevant importation;
(b)regulation 10(1)(a) and (2) (appeals).
(1)
S.I. 2019/60; this instrument is not yet in force.