55U.K.In section 55A (customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud), in the heading, omit “intra-community”.
Commencement Information
I1Sch. 8 para. 55 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)