The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 No. 59

PART 2 Amendment of secondary legislation relating to value added tax

Part 5 (accounting, payment and records)

35.  For regulation 33B substitute—

“33B.   Where a person of a description in article 6 of the Value Added Tax (Terminal Markets) Order 1973 makes or receives supplies of a description falling within that article, Part 5 of these Regulations shall not apply in relation to those supplies.”.