The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Miscellaneous amendments to other secondary legislation

This section has no associated Explanatory Memorandum

32.  In article 3A(2) of the Value Added Tax (Imported Goods) Relief Order 1984(1), for “European Union (Withdrawal) Act 2020”, in both places it occurs, substitute “European Union (Withdrawal) Act 2018(2)”.

(1)

S.I. 1984/746; relevant amending instruments are S.I. 2020/1545 and 2021/715.