This section has no associated Explanatory Memorandum
49. In regulation 39(2) M1 (calculation of returns), at the end insert “ except that the total of the output tax due in that period on acquisitions in Northern Ireland from member States shall be entered instead in the box opposite the legend “VAT due in this period on acquisitions from other EC member States”; ”.
Commencement Information
I1Reg. 49 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Relevantly amended by S.I. 2019/60. That instrument has not yet been commenced and is relevantly amended by S.I. 2020/1495.