The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

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

Part 16A (fiscal and other warehousing regimes) U.K.

75.  In regulation 145B M1 (fiscal warehousing certificates)—

(a) in paragraph (1) omit the words before “the certificate referred to in section 18B(2)(d)”;

(b) omit paragraph (2).

Commencement Information

I1 Reg. 75 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Part 16A was inserted by S.I. 1996/1250, and amended by S.I. 2005/2231, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and some are omitted by this instrument – see Part 3.