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

50.  In regulation 40(1) M1 (VAT to be accounted for on returns and payment of VAT)—

(a) in sub-paragraph (c), after “regime,” insert “ or Northern Ireland fiscal warehousing regime, ”;

(b) in sub-paragraph (d), after “regime” in each place it occurs insert “ or Northern Ireland warehousing regime ”.

Commencement Information

I1 Reg. 50 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Regulation 40 was substituted by S.I. 1996/1250. It is amended by S.I. 2000/258, 2004/1675, 2007/1418, 2009/2978, 2018/261 and 2019/60. The last-named instrument is not yet in force and the amendment that it makes is partly omitted by this instrument.