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

92.  In article 3, in paragraphs (a) and (b), for “member States” substitute “ United Kingdom ”.

Commencement Information

I1Reg. 92 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.