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

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.