HMRC confirmed that the transitional legislation for EU VAT refunds under Part 20 of the VAT Regulations 1995 has been amended…
HMRC confirmed that the transitional legislation for EU VAT refunds under Part 20 of the VAT Regulations 1995 has been amended to reflect the change in (Br)Exit Day from 29 March 2019. The revised legislation was laid on 5 September 2019. A copy can be accessed on the following link: http://www.legislation.gov.uk/uksi/2019/1214/contents/made (SI 2019/1214).