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The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021

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This Statutory Instrument has been printed to correct an error in S.I. 2021/714 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2021 No. 779

Exiting The European Union

Value Added Tax

The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021

Made

at 11.30 a.m. on 30th June 2021

Laid before the House of Commons

at 3.00 p.m. on 30th June 2021

Coming into force

at 11.00 p.m. on 30th June 2021

The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018(1).

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax.

(1)

2018 c. 22. Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury.

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