Statute
Section 121 — Value Added Tax Regulations 1995: Adaptations
Text of the provision Official document
Adaptations 121 1 The provision made by the following enactments shall apply to importations , as mentioned in section 16(1) of the Act, subject to the adaptations prescribed by this regulation. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Section 129 of the Finance Act 1999 (recovery of certain amounts by the Commissioners) shall be regarded as providing for the recovery of a repayment of any relevant VAT (import VAT ).
Official source: legislation.gov.uk
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