Related Commentary  

173O  [Omitted (as part of the omission of Pt. 20) by SI 2019/59, reg. 71.]

History

Reg. 173O omitted (as part of the omission of Pt. 20) by SI 2019/59, reg. 71, with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1641, reg. 2 and Sch.), subject to savings and transitional provision in SI 2020/1495, Pt. 3. Former reg. 173O read as follows:

173O(1)  “The nature of the goods or services in respect of which repayment of VAT under this Part is claimed must be described by reference to–

(a)the harmonised numerical codes in paragraph (2) below; and

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