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

This section has no associated Explanatory Memorandum

83.  In regulation 151(f) M1, (information to be included in claim) omit “from a place outside the member States”.

Commencement Information

I1Reg. 83 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1Regulations 149 to 155 are omitted by S.I. 2019/59 but that provision is not in force and is omitted by this instrument.