The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

This section has no associated Explanatory Memorandum

8.—(1) Schedule 9ZB is amended as follows.

(2) In paragraph 26, in sub-paragraph (1), for paragraph (a) substitute—

(a)in sub-paragraph (1)(a)(ii), before “agricultural levy” there were inserted “customs duty or”;.

Commencement Information

I1Reg. 8 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)