The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 No. 1495

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

Interpretation of Part 4 U.K.

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 M1 ;

“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 M2 ;

“Schedule 3B” means Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme) to VATA 1994 M3 ;

“Schedule 3BA” means Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme) to the VATA 1994 M4 .

Commencement Information

I1 Reg. 13 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 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).

M2 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).

M3 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).

M4 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).