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

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Changes over time for: Section 15

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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 15. Help about Changes to Legislation

Saving provision for electronic, telecommunication and broadcasting services: Union schemeU.K.

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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 M1.

(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 M2.

Commencement Information

I1Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1Paragraph 87 is not yet in force.

M2See footnote to regulation 14(2) of these Regulations.

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