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

Part 7A (flat-rate scheme for small businesses) U.K.

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

I1 Reg. 53 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Inserted 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.