IMPS09550 - Secondary legislation: the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (60/2019)
This (introduced underÌýSection 51Ìýof the Cross-Border Trade) Act 2018Ìýprovides an exception to the treatment of VAT as if it were aÌýduty of customs as set out in Section 16Ìý(1) VATA 1994.Ìý
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It introduces and regulates the use of Postponed VAT AccountingÌý(see section).ÌýÌý
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