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

84.  In regulation 152(b) (documents to accompany claim) omit “from a place outside the member States”.

Commencement Information

I1Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.