The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 No. 513

PART 2 U.K. Amendment of secondary legislation relating to value added tax and transitional provisions

11.  Her Majesty's Revenue and Customs M1 may make additional provision to deal with specific transitional issues that arise as a result of 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 under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, in a public notice published by them.

Commencement Information

I1 Reg. 11 not in force at made date, see reg. 1

I2 Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Schedule 1 to the Interpretation Act 1978 (c. 30) provides that “Her Majesty's Revenue and Customs” has the meaning given by section 4 of the Commissioners for Revenue and Customs Act 2005 (c. 11).