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

Part 23 (refunds to “do-it-yourself” builders)U.K.

This section has no associated Explanatory Memorandum

89.  In regulation 200 M1 (interpretation of Part 23), after “section 35 of” insert “ , or paragraph 18A of Schedule 9ZA M2 to, ”.

Commencement Information

I1Reg. 89 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1Part 23 was amended by S.I. 2009/1967 and 2012/1899.

M2Paragraph 18A was inserted into Schedule 9ZA by S.I. 2020/1544. Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.