The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

Part 5 (accounting payment and records) U.K.

45.  In regulation 25 M1 (making of returns)—-

(a) in paragraph (1)(b), for “and 3A” substitute “ , 3A and 9ZC ”;

(b) in paragraph (4)(b), after “Schedule 3” insert “ or Schedule 9ZC ”.

Commencement Information

I1 Reg. 45 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 2000/794, 2012/1899 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.