PART 5Amendments to EU Exit Regulations
Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019I121
1
The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
2
In regulation 2, omit the definition for “Chapter 7”.
3
In regulation 3, in each place it occurs, for “exit day” substitute “
IP completion day
”
.
4
For regulation 4, substitute—
4
The amendments made by Part 3 of the Act M2 do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.
5
In regulation 5, in each place it occurs, for “exit day” substitute “
IP completion day
”
.