Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019U.K.
This
adran has no associated
Memorandwm Esboniadol
23.—(1) The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
(2) Omit Part 4 (transitional provisions in relation to value added tax) (regulations 4 and 5).
(3) In Part 5 (fulfilment businesses) (regulations 6 to 15), in each place it occurs (including the headings), for “exit day” substitute “ IP completion day ”.
Commencement Information
I1Reg. 23 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1S.I. 2019/1214; this instrument is not yet in force.