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

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

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 M1 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 M2 .

Commencement Information

I1 Reg. 16 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 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).

M2 See footnote to regulation 14(2) of these Regulations.