This section has no associated Explanatory Memorandum
126. In the application of regulation 121D of the Value Added Tax Regulations 1995 to goods which are in the United Kingdom as at IP completion day, the terms “unpaid” and “paid” in paragraph (5) are to have the additional meanings given in regulation 125(2).
Commencement Information
I1Reg. 126 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.