S.I. 2019/513; amended by S.I. 2019/1214. This instrument is not yet in force.

Reg. 22 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

http://www.legislation.gov.uk/uksi/2020/1495/regulation/22The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020texttext/xmlenEXITING THE EUROPEAN UNIONVALUE ADDED TAXStatute Law Database2024-05-16Expert Participation2023-01-01These Regulations make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament. They include appropriate saving and transitional provision in consequence of, and in connection with the coming into force of, the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA 2018”).PART 5Amendments to EU Exit Regulations22Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 20191

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 are amended as follows.

2

Omit regulation 8.

3

In regulation 9, in each place it occurs, for “exit day” substitute “ IP completion day ”.

4

For regulation 10, substitute—

10

The amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, 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

Omit Part 4 (regulation 15).

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22
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In regulation 9, in each place it occurs, for “exit day” substitute
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