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

Part 16 (importations, exportations and removals)

This section has no associated Explanatory Memorandum

61.  Before regulation 117 insert—

“Application of this Part

116O.  This Part applies to importations, exportations and removals in respect of Great Britain.”.