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

PART 4 Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

Interpretation of Part 4

13.  In Part 4—

“Part 26” means Part 26 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns) (regulations 214 to 218) of the VAT Regulations(1);

“Part 27” means Part 27 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction) (regulations 219 to 223) of the VAT Regulations(2);

“Schedule 3B” means Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme) to VATA 1994(3);

“Schedule 3BA” means Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme) to the VATA 1994(4).

Saving provision for electronic, telecommunication and broadcasting services: non-Union scheme

14.—(1) Schedule 3B continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 86 of Schedule 8 to TCTA 2018(5).

(2) To the extent that it continues to apply, Schedule 3B has effect subject to such modifications as may be specified in a notice published by the Commissioners(6).

Saving provision for electronic, telecommunication and broadcasting services: Union scheme

15.—(1) Schedule 3BA continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 87 of Schedule 8 to TCTA 2018(7).

(2) To the extent that it continues to apply, Schedule 3BA has effect subject to such modifications as may be specified in a notice published by the Commissioners(8).

Saving provision for references to Schedules 3B and 3BA in VATA 1994

16.—(1) Any references to Schedule 3B or to Schedule 3BA in VATA 1994 (other than those mentioned in regulations 14 and 15) that have been omitted by Schedule 8 to TCTA 2018(9) continue to apply in relation to supplies made before IP completion day as if they had not been so omitted, but only to the extent that Schedules 3B and 3BA continue to have effect in accordance with these Regulations.

(2) To the extent that they continue to apply, references to Schedule 3B or to Schedule 3BA in VATA 1994 have effect subject to such modifications as may be specified in a notice published by the Commissioners(10).

Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)

17.—(1) Part 26 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 79 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019(11).

(2) To the extent that it continues to apply, Part 26 has effect subject to such modifications as may be specified in a notice published by the Commissioners(12).

Saving provision for Part 27 of the Value Added Tax Regulations 1995 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction)

18.—(1) Part 27 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 80 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019(13).

(2) To the extent that it continues to apply, Part 27 has effect subject to such modifications as may be specified in a notice published by the Commissioners(14).

(1)

S.I. 1995/2518; Part 26 (regulations 214 to 218) was inserted by S.I. 2014/2430 and is omitted by regulation 79 of S.I. 2019/59 (the omission is not yet in force).

(2)

Part 27 (regulations 219 to 223) was inserted by S.I. 2014/2430 and is omitted by regulation 80 of S.I. 2019/59 (the omission is not yet in force).

(3)

1994; c. 23. Schedule 3B was inserted by section 23 of, and paragraphs 1 and 4 of Schedule 2 to, the Finance Act 2003 (c. 14) and amended by section 103 and paragraphs 3 to 10 of Schedule 22 to the Finance Act 2014 (c. 26) and S.I. 2017/778 and 2018/1197. Schedule 3B is omitted by section 43 of, and paragraph 86 of Schedule 8 to, TCTA 2018 (the omission is not yet in force).

(4)

Schedule 3BA was inserted by section 103 of, and paragraph 1 of Schedule 22 to, the Finance Act 2014 (c. 26) and amended by S.I. 2017/778. Schedule 3BA is omitted by section 43 of, and paragraph 87 of Schedule 8 to, TCTA 2018 (the omission is not yet in force).

(5)

Paragraph 86 is not yet in force.

(6)

A notice published under these Regulations is available at https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec15. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 ([phone] for outside the UK enquiries) or by writing to HM Revenue and Customs – VAT Written Enquiries Team, 123 St Vincent Street, Glasgow City, Glasgow, G2 5EA, United Kingdom.

(7)

Paragraph 87 is not yet in force.

(8)

See footnote to regulation 14(2) of these Regulations.

(9)

References to Schedule 3B or to Schedule 3BA in VATA 1994 that have been omitted by section 43 of, and Schedule 8 to, TCTA 2018 are: section 3A (supplies of electronic, telecommunication and broadcasting services: special accounting schemes); section 76(1) and (3A) (assessment of amounts due by way of penalty, interest or surcharge); section 76A(1) and (3) (section 76: cases involving special accounting schemes); section 80(7) (credit for, or repayment of, overstated or overpaid VAT); section 84(6) (further provisions relating to appeals); paragraph 13(8) of Schedule 1 (registration of taxable supplies: UK establishment – cancellation of registration); paragraph 12 of Schedule 1A (registration in respect of taxable supplies: non-UK establishment – cancellation of registration).

(10)

See footnote to regulation 14(2) of these Regulations.

(11)

S.I. 2019/59; regulation 79 is not yet in force.

(12)

See footnote to regulation 14(2) of these Regulations.

(13)

S.I. 2019/59; regulation 80 is not yet in force.

(14)

See footnote to regulation 14(2) of these Regulations.