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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, Section 13. Help about Changes to Legislation

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Interpretation of Part 4U.K.

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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

I1Reg. 13 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1S.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).

M2Part 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).

M31994; 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).

M4Schedule 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).

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