The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

Statutory Instruments

2020 No. 1495

Exiting The European Union

Value Added Tax

The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

Made

9th December 2020

Laid before the House of Commons

10th December 2020

Coming into force in accordance with regulations 1(2)

The Treasury, in exercise of the powers conferred by sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 2018 M1 (“TCTA”), and section 86(1) of, and paragraph 1(3) of Schedule 23 to, the Finance Act 2011 M2 , and the Commissioners for Her Majesty's Revenue and Customs, in exercise of the powers conferred by sections 16A of the Value Added Tax Act 1994 M3 , and sections 20 and 52 of, and paragraph 3(1)(c) of Schedule 6 to, TCTA 2018 M4 , make the following regulations.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make provision in relation to value added tax, including such provision as might be made by Act of Parliament, and to make provision, including transitional, transitory or saving provision, in consequence of, and in connection with the coming into force of, TCTA 2018.

In accordance with section 52(2) of TCTA 2018, the Commissioners and the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of TCTA 2018 appoint.

Marginal Citations

M1 2018 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 51(3) permits regulations under the section to make such provision as might be made by Act of Parliament. Section 52(2) permits subordinate legislation made under this Act or any other enactment relating to value added tax to provide for commencement by Appointed Day Regulations by the Treasury where the person making the legislation considers this appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Section 52(5) provides power to make consequential or transitional provision if the person making the legislation considers this appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Section 52(6) sets out what the Treasury power to make Appointed Day Regulations under section 52 includes. Section 56(1) and (3) permit “the appropriate Minister” to make appropriate provision in consequence of this Act, including transitional or transitory provision and savings and under section 56(5)(b) “the appropriate Minister” means the Treasury. Section 56(4) permits “the appropriate Minister” to make such transitional, transitory or saving provision as the appropriate Minister considers appropriate in connection with the coming into force of any provision of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury. Section 56(7) provides that any power to make regulations under that section includes power to make provision by reference to things specified in a notice published in accordance with the regulations.

M2 2011 c. 11.

M3 1994 c. 23. Section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs. Section 16A was inserted by section 43 of and paragraphs 1 and 14 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) and commenced by S.I. 2018/1362.

M4 Section 20 of TCTA 2018 (c. 22) gives effect to Schedule 6 to the Act, dealing with notification of liability, payment etc of import duty.