xmlns:atom="http://www.w3.org/2005/Atom"
5.In Part 3 (liability, returns, payment etc), after paragraph 15...
6.Part 5 (collection of non-UK VAT) is amended in accordance...
8.In paragraph 22 (assessments: general modifications of section 73 of...
9.(1) Paragraph 25 (deemed amendments of relevant non-UK returns) is...
10.(1) Paragraph 26 (interest on VAT: “reckonable date”) is amended...
11.(1) Paragraph 27 (default surcharge: notice of special surcharge period)...
12.(1) Paragraph 28 (further default after service of notice) is...
13.In paragraph 29 (default surcharge: exceptions for reasonable excuse etc),...
14.(1) Paragraph 30 (interest in certain cases of official error)...
15.(1) Paragraph 33 (increase or decrease in consideration for a...
17.In paragraph 16 (assessments: general modifications of section 73), in...
18.In paragraph 19 (deemed amendments of relevant non-UK returns), in...
19.In paragraph 20 (interest on VAT: “reckonable date”), in sub-paragraph...
20.In paragraph 21 (default surcharge: notice of special surcharge period),...
21.In paragraph 22 (further default after service of notice), in...
22.In paragraph 23 (default surcharge: exceptions for reasonable excuse etc),...
23.In paragraph 24 (interest in certain cases of official error),...
25.(1) Part 1 (modifications of VATA) is amended as follows....
26.In Part 2 (modifications etc of other Acts), in paragraph...
Amendments to secondary legislation
28.In Part 16 (importations, exportations and removals in respect of...
29.Part 16ZA (importations, exportations and removals in respect of Northern...
30.After regulation 133AM (export of freight containers from Northern Ireland)...
31.In regulation 133E (supplies to persons departing from the relevant...
32.Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
33.Part 4 (accounting for VAT on removals: non-taxable persons) is...
35.After regulation 19 (credit for VAT on goods removed from...