Part 7A (flat-rate scheme for small businesses)U.K.
This section has no associated Explanatory Memorandum
53. In regulation 55C M1 (relevant supplies and purchases)—
(a)in paragraph (1)(c), omit “from a place outside the member States”;
(b)in paragraph (6), omit “intra-Community”.
Commencement Information
I1Reg. 53 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Inserted by S.I. 2002/1142 and amended by S.I. 2007/1418, 2010/2240 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.