The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

This section has no associated Explanatory Memorandum

37.  In regulation 16A M1 (simplified invoices), after “£250 and” insert “ , where the registered person is identified for the purposes of VAT in Northern Ireland, ”.

Commencement Information

I1Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1Relevantly amended by S.I. 2012/295 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.