The Value Added Tax Regulations 1995

[F1 Application of this Part U.K.

116O.   This Part applies to importations, exportations and removals in respect of Great Britain.]

Textual Amendments

F1 Reg. 116O inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 61 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.