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Statutory Instruments
Exiting The European Union
Value Added Tax
Made
21st January 2019
Laid before the House of Commons
22nd January 2019
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 M1.
The Treasury consider it appropriate in consequence of the Taxation (Cross-border Trade) Act 2018 and in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.
In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.
Marginal Citations
M12018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.
1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
Commencement Information
I1Reg. 1 not in force at made date, see reg. 1
I2Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
3.—(1) The Value Added Tax (Imported Goods) Relief Order 1984 M2 is amended as follows.
(2) In article 2—
(a)in paragraph (1)—
(i)in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ”;
(ii)after the definition of “exported” insert—
[F2““importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;”];
(iii)omit the definition of “third country”;
(b)for paragraph (2) substitute—
“(2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.”;
(c)omit paragraphs (4) and (5).
(3) In article 3, in paragraph (2) omit “from a place outside or within the member States”.
(4) In Schedule 2—
(a)in Group 3, in Item 3 for “in a third country” substitute “ abroad ”;
(b)in Group 5—
(i)in Item 3 omit “from a place outside the member States”;
(ii)for Note (2) substitute—
“(2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.”;
(c)in Group 6—
(i)in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ”;
(ii)in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ”;
(d)in Group 7, in Note (2) omit “third”.
Textual Amendments
F2Words in reg. 3(2)(a)(ii) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I3Reg. 3 not in force at made date, see reg. 1
I4Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M2S.I. 1984/746; relevant amending instruments are S.I. 1987/2108, 1988/2212, 1992/3120 and 2011/1043.
4.—(1) The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 M3 is amended as follows.
(2) In article 3(1) omit “from a place outside the member States”.
Commencement Information
I5Reg. 4 not in force at made date, see reg. 1
I6Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M3S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.
5.—(1) The Value Added Tax (Cars) Order 1992 M4 is amended as follows.
(2) In article 4—
(a)in paragraph (1)—
F3(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii)in sub-paragraph (f) omit “acquired from another member State or”;
(b)in paragraphs (1A) and (1B) omit “, acquisition” in both places;
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In article 5—
(a)in paragraph (1)(c) omit “or acquired from another member State”;
(b)in paragraph (2) omit “or acquisition”;
(c)in paragraph (3)(b)—
(i)omit “or acquired from another member State”;
(ii)for “, importation or acquisition from another member State” substitute “ or importation ”.
(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.
Textual Amendments
F3Reg. 5(2)(a)(i) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4Reg. 5(2)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I7Reg. 5 not in force at made date, see reg. 1
I8Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M4S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.
6.—(1) The Value Added Tax (Imported Gold) Relief Order 1992 M5 is amended as follows.
(2) In article 2 omit “from a place outside the Member States”.
Commencement Information
I9Reg. 6 not in force at made date, see reg. 1
I10Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
7.—(1) The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 M6 is amended as follows.
(2) In article 2—
(a)in paragraph (1)—
(i)in the words before sub-paragraph (a), for “temporary importation arrangements” substitute “ a temporary admission procedure ”;
(ii)for sub-paragraph (a) substitute—
“(a)the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M7 continue to be met; and”;
(iii)in sub-paragraph (b), for “member States” substitute “ United Kingdom ”;
(b)for paragraph (2), substitute—
“(2) “Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.”.
Commencement Information
I11Reg. 7 not in force at made date, see reg. 1
I12Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
8.—(1) The Value Added Tax (Input Tax) Order 1992 M8 is amended as follows.
(2) In article 2—
(a)in the definition of “motor dealer” omit “or acquiring from another member State”;
(b)in the definition of “stock in trade”—
(i)in paragraph (a) omit “or acquired from another member State”;
(ii)in paragraph (b)(ii) omit “, acquisition from another member State”.
(3) In article 4—
(a)in paragraph (1)—
(i)omit sub-paragraph (b), but not the final “or”;
(ii)in the words after sub-paragraph (c) omit “or acquired from another member State”;
(b)in paragraph (3)—
(i)in the words before sub-paragraph (a) omit “, acquisition from another member State”;
(ii)in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;
(iii)in sub-paragraph (c) omit “, or acquired from another member State by him from”;
(c)in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.
(4) In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.
(5) In article 6 omit “, acquisition”.
(6) In article 7—
(a)in paragraph (1) omit sub-paragraph (b), but not the final “or”;
(b)in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;
(c)in paragraph (2A), in sub-paragraph (a)—
(i)omit “, acquired from another member State,”;
(ii)omit “, acquisition”;
(d)in paragraph (2B), in sub-paragraph (b)—
(i)omit “or acquired from another member State”;
(ii)omit “, acquisition”;
(e)in paragraph (2C)—
(i)omit “, acquired from another member State”;
(ii)omit “acquired or”;
(f)in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;
(g)in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.
Commencement Information
I13Reg. 8 not in force at made date, see reg. 1
I14Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M8S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.
9.—(1) The Value Added Tax (Payments on Account) Order 1993 M9 is amended as follows.
F5(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In the heading of article 2A omit “intra-community”.
Textual Amendments
F5Reg. 9(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I15Reg. 9 not in force at made date, see reg. 1
I16Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M9S.I. 1993/2001, amended by S.I. 1995/291, 1996/1196, 2007/1420 and 2011/21.
10.—(1) The Value Added Tax (Treatment of Transactions) Order 1995 M10 is amended as follows.
(2) In article 3—
(a)in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “ into the United Kingdom ”;
F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In article 4—
(a)in paragraph (1)(b), for “from a place outside the member States” substitute “ into the United Kingdom ”;
F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F6Reg. 10(2)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F7Reg. 10(3)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I17Reg. 10 not in force at made date, see reg. 1
I18Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M10S.I. 1995/958, amended by S.I. 1999/3119 and 2006/2187.
Prospective
F811. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8Reg. 11 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
12. The Value Added Tax Regulations 1995 M11 are amended as follows.
Commencement Information
I19Reg. 12 not in force at made date, see reg. 1
I20Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M11S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, 1997/1086, 1997/2887, 1998/59, 1999/438, 1999/3029, 1999/3114, 2000/258, 2000/794, 2001/1149, 2002/1074, 2002/1142, 2002/3027, 2003/1114, 2003/1485, 2003/2096, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2005/2231, 2006/3292, 2007/313, 2007/768, 2007/1418, 2007/2085, 2007/3099, 2009/586, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/2240, 2010/2940, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2014/548, 2014/1497, 2014/2430, 2015/1978 and 2018/261; there are other amending instruments which are not relevant.
Prospective
F913. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9Reg. 13 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Reg. 14 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Reg. 15 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1216. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12Reg. 16 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1317. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Reg. 17 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1418. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F14Reg. 18 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1519. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Reg. 19 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1620. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Reg. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1721. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F17Reg. 21 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1822. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F18Reg. 22 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F1923. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F19Reg. 23 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F20Reg. 24 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F21Reg. 25 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
26. In regulation 23A, in the definition of “relevant supply” omit “intra-community”.
Commencement Information
I21Reg. 26 not in force at made date, see reg. 1
I22Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F2227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Reg. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2328. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F23Reg. 28 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2429. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F24Reg. 29 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2530. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F25Reg. 30 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2631. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F26Reg. 31 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
32. In regulation 31A(2), for “15,000 euro” substitute “ £13,000 ”.
Commencement Information
I23Reg. 32 not in force at made date, see reg. 1
I24Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F2733. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F27Reg. 33 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2834. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F28Reg. 34 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F2935. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F29Reg. 35 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F3036. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F30Reg. 36 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
37. In the heading of regulation 38A omit “intra-community”.
Commencement Information
I25Reg. 37 not in force at made date, see reg. 1
I26Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F3138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F31Reg. 38 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F3239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F32Reg. 39 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
40. In regulation 43A, in the definition of “claim” omit paragraph (b) and the preceding “or”.
Commencement Information
I27Reg. 40 not in force at made date, see reg. 1
I28Reg. 40 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F3341. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F33Reg. 41 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F3442. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F34Reg. 42 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F3543. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F35Reg. 43 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Prospective
F3644. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F3745. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F3846. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F3947. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4048. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4351. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4452. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4553. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4654. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4755. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4856. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F4957. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5058. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5260. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5361. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5462. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5563. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5664. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
65. In regulation 165—
(a)in the definition of “claim” omit “or 166AA”;
(b)in the definition of “return” omit the words after “25”;
(c)omit the definition of “tax period”.
Commencement Information
I29Reg. 65 not in force at made date, see reg. 1
I30Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
66. In regulation 166(1) omit “Subject to regulation 166AA, and”.
Commencement Information
I31Reg. 66 not in force at made date, see reg. 1
I32Reg. 66 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
67. Omit regulation 166AA.
Commencement Information
I33Reg. 67 not in force at made date, see reg. 1
I34Reg. 67 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
68. In regulation 168 omit paragraph (4).
Commencement Information
I35Reg. 68 not in force at made date, see reg. 1
I36Reg. 68 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
69. In regulation 171—
(a)in paragraph (1) omit “Subject to regulation 171A,”;
(b)in paragraph (2) omit “Subject to regulation 171B,”;
(c)in paragraph (3) omit “Subject to regulation 171B and,”.
Commencement Information
I37Reg. 69 not in force at made date, see reg. 1
I38Reg. 69 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
70. Omit regulations 171A and 171B.
Commencement Information
I39Reg. 70 not in force at made date, see reg. 1
I40Reg. 70 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
71. Omit Part 20.
Commencement Information
I41Reg. 71 not in force at made date, see reg. 1
I42Reg. 71 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
72. In the heading of Part 21, for “third country traders” substitute “ traders outside the United Kingdom ”.
Commencement Information
I43Reg. 72 not in force at made date, see reg. 1
I44Reg. 72 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
73. In regulation 185(1)—
(a)omit the definition of “third country”;
(b)in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ”.
Commencement Information
I45Reg. 73 not in force at made date, see reg. 1
I46Reg. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
74. In regulation 188—
(a)in paragraph (1) omit “third”;
(b)in paragraph (2) omit sub-paragraph (a).
Commencement Information
I47Reg. 74 not in force at made date, see reg. 1
I48Reg. 74 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
75. In regulation 191(1)(b)(i) omit “third”.
Commencement Information
I49Reg. 75 not in force at made date, see reg. 1
I50Reg. 75 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F5776. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5877. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Prospective
F5978. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
79. Omit Part 26.
Commencement Information
I51Reg. 79 not in force at made date, see reg. 1
I52Reg. 79 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
80. Omit Part 27.
Commencement Information
I53Reg. 80 not in force at made date, see reg. 1
I54Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Prospective
F6081. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
82.—(1) The Value Added Tax (Importation of Investment Gold) Relief Order 1999 M12 is amended as follows.
(2) In article 3 omit “from places outside the member States”.
Commencement Information
I55Reg. 82 not in force at made date, see reg. 1
I56Reg. 82 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
83.—(1) The Value Added Tax (Place of Supply of Goods) Order 2004 M13 is amended as follows.
F61(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F62(3) Omit Part 4 (chain transactions) (regulations 15 to 18).]
Textual Amendments
F61Reg. 83(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F62Reg. 83(3) inserted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 19(2); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I57Reg. 83 not in force at made date, see reg. 1
I58Reg. 83 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M13S.I. 2004/3148, amended by S.I. 2010/2923. There is another amending instrument but it is not relevant.
84.—(1) The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 M14 is amended as follows.
(2) In article 3, for the definition of “the Directive” substitute—
““the Directive” means Directive 2003/87/EC M15 of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;”.
(3) In article 4 omit “intra-community”.
Commencement Information
I59Reg. 84 not in force at made date, see reg. 1
I60Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M15OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.
85.—(1) The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 M16 is amended as follows.
(2) In article 3, in the words before paragraph (a) omit “from a place outside the member States”.
Commencement Information
I61Reg. 85 not in force at made date, see reg. 1
I62Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
86.—(1) The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 M17 is amended as follows.
(2) In article 3(1) omit “intra-Community”.
F63(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F63Reg. 86(3) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I63Reg. 86 not in force at made date, see reg. 1
I64Reg. 86 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
87.—(1) The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 M18 is amended as follows.
(2) In article 3(1) omit “intra-community”.
Commencement Information
I65Reg. 87 not in force at made date, see reg. 1
I66Reg. 87 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M18S.I. 2016/12, amended by S.I. 2017/778.
88.—(1) Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 M19 is amended as follows.
(2) In regulation 5—
(a)in paragraph (2), for “EU” substitute “ United Kingdom ”;
(b)for paragraph (3) substitute—
“(3) E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—
(a)where the place of supply of the services is the United Kingdom, it is an exempt supply; or
(b)in any other case, it would be an exempt supply if it were made in the United Kingdom.”.
(3) In regulation 6—
(a)in paragraph (2), for “EU” substitute “ United Kingdom ”;
(b)in paragraph (4)—
(i)in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ”;
(ii)for sub-paragraph (a) substitute—
“(a)is an exempt supply made in the United Kingdom; or”.
Commencement Information
I67Reg. 88 not in force at made date, see reg. 1
I68Reg. 88 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
89. The following Orders are revoked, so far as not already revoked—
F64(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F65(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F66(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F69(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F64Reg. 89(a) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F65Reg. 89(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F66Reg. 89(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F67Reg. 89(d) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F68Reg. 89(e) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F69Reg. 89(f) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I69Reg. 89 not in force at made date, see reg. 1
I70Reg. 89 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Rebecca Harris
Craig Whittaker
Two of the Lord Commissioners of Her Majesty's Treasury
(This note is not part of the Regulations)
These Regulations are made in exercise of the powers in sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.
The Regulations make consequential amendments to secondary legislation relating to value added tax (“VAT”) in line with changes made by the European Union (Withdrawal) Act 2018 (c. 16) and TCTA. They revoke legislation relating to VAT which is inoperable as a result of the abolition of acquisition VAT by the TCTA.
The Regulations are made to address failures of retained EU law to operate effectively, and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.
Under regulation 1 the Regulations are to come into force on such day or days as the Treasury may appoint.
Part 2 amends secondary legislation relating to VAT, including the Value Added Tax Regulations 1995 (“the principal VAT Regulations”). Amendments are made to reflect the fact that the United Kingdom is no longer a member State of the EU and that EU member States are now treated in the same way as the rest of the world vis-à-vis the United Kingdom. Amendments are made as a consequence of the abolition of acquisition VAT and extension of import VAT to EU member States and to reflect the new definition of importation and other new terminology, such as “temporary admission procedure” in TCTA.
Amendments to the Value Added Tax (Payments on Account) Order 1993 (regulation 9) take account of new accounting procedures for import VAT introduced in the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019.
Part 3 revokes legislation relating to VAT which is inoperable as a result of the abolition of acquisition VAT by, and introduction of new customs procedures under, the TCTA. It also revokes legislation relating to VAT which is spent as a result of these revocations. The Value Added Tax (Removal of Goods) Order 1992 sets out various circumstances in which movements of goods between EU member States will not be treated as a supply of goods. The Value Added Tax (Treatment of Transactions) (No. 2) Order 1992 treats the supply to a Central Bank of gold by a supplier in an EU member State as not giving rise to an acquisition of goods. The Value Added Tax (Acquisitions Relief) Order 2002 provides that no VAT is payable on an acquisition of goods from an EU member State where, had the goods been imported from outside the European Union, relief would have been given. The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 makes provision in relation to the removal of gas, electricity, heat or cooling supplied through a network situated within the territory of an EU member State. The Value Added Tax (Research for European Infrastructure Consortia) Order 2012 provides VAT relief on imports or acquisitions of goods by a European Research Infrastructure Consortium. The Value Added Tax (Removal of Goods) (Amendment) Order 2012 amends the Value Added Tax (Removal of Goods) Order 1992 and is spent as a result of the revocation of that Order.
This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.