Part 5 (accounting payment and records)
This section has no associated Explanatory Memorandum
46. In regulation 29(2)(1) (claims for input tax)—-
(a)in sub-paragraph (d), after “warehouse” insert “or Northern Ireland warehouse”;
(b)in sub-paragraph (e), for “GB” substitute “XI”;
(c)in sub-paragraph (f), for “GB” substitute “XI”.
(1)
Relevantly amended by S.I. 2003/1114 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.