The Value Added Tax (Amendment) (EU Exit) Regulations 2021

Amendment of the Value Added Tax Regulations 1995

This section has no associated Explanatory Memorandum

24.  In regulation 22(1) (submission of statements)—

(a)in sub-paragraph (b), for “section 14(6) of” substitute “paragraph 6(9) of Schedule 9ZA to”;

(b)in sub-paragraph (c), for “paragraph 6 of Schedule 4” substitute “paragraph 30 of Schedule 9ZB”.