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The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
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There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, PART 6.
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PART 6U.K.Revocation of retained direct EU legislation concerning simplification measures for VAT on fuel and hiring or leasing a car where car is not used entirely for business purposes
InterpretationU.K.
24. In Part 6 “the EU legislation” means—
(a)Council Implementing Decision (EU) 2018/1918 authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax M1; and
(b)Council Implementing Decision (EU) 2019/2230 of 19 December 2019 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax M2.
Commencement Information
I1Reg. 24 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1EUDN 2018/1918; the Decision is a simplification measure to provide, on a flat rate basis, for the proportion of value added tax recoverable for expenditure on fuel used for private purposes in business cars.
M2EUDN 2019/2230; the Decision is a simplification measure to restrict to 50% the right of taxable persons to deduct value added tax charged on the cost of hiring or leasing a car where the car is not used entirely for business purposes.
25. The EU legislation ceases to have effect.
Commencement Information
I2Reg. 25 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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