The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

Part 3 U.K. Consequential and other amendments and revocations of EU Exit secondary legislation

Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 U.K.

104.—(1) The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 3(2), for the definition inserted by sub-paragraph (a)(ii) substitute—

““importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;”.

(3) Omit the amendments made by regulation 83(2) to Part 3 of the Value Added Tax (Place of Supply of Goods) Order 2004 M2 ;

(4) Omit regulations 2, 5(2)(a)(i) and (2)(c), 9(2), 10(2)(b) and (3)(b), 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 33, 34, 35, 36, 38, 39, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 76, 77, 78, 81, 86(3), 89(a), (b), (c), (d), (e) and (f).

Commencement Information

I1 Reg. 104 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/59, amended by S.I. 2020/1495. Neither of these instruments is yet in force.

M2 S.I. 2004/3148; relevant amending instruments are S.I. 2010/2923, 2019/59 and 2020/1495. It is also amended by Schedule 2 to TPTPA and this instrument.

Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 U.K.

105.—(1) The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 M3 are amended as follows.

(2) In regulation 2 (interpretation) —

(a) for the definition of “import VAT” substitute—

““import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Act but not pursuant to any other provision by or under that Act M4 ;”.

(b) at the appropriate place insert—

““Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act;”;

(3) after regulation 3(1) insert—

“(1A) These regulations do not apply to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC M5 to the Act.”.

(4) In regulation 5 (accounting for import VAT), after paragraph (2) insert—

“(3) Where the relevant goods are declared for the free circulation procedure for the purposes of Union customs legislation, P's VAT registration number must be shown on that declaration; and

(4) Where the relevant goods are declared for a special procedure for the purposes of Union customs legislation P must in relation to those goods comply with any conditions imposed by or under the Union customs legislation so far as relating to the special procedure for which those goods were declared.”.

(5) Omit regulation 12(3)(a), (4)(b) and (5)(b).

Commencement Information

I2 Reg. 105 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M3 S.I. 2019/60, relevantly amended by S.I. 2020/1495.

M4 The definition does not include VAT chargeable on movements of goods between Northern Ireland and Great Britain and vice versa as provided for in paragraph 3(2) and (4) of Schedule 9ZB to VATA.

M5 Schedule 9ZC was inserted by Schedule 3 to TPTPA.

Amendment of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 U.K.

106.—(1) The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 M6 are amended as follows.

(2) In regulation 2, for “3 to 7” substitute “ 3, 4 and 5 ”.

(3) Omit regulations 3(2), 6, 7 and 9(2).

Commencement Information

I3 Reg. 106 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M6 S.I. 2019/91. This instrument is not yet in force.

Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 U.K.

107.—(1) The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 M7 are amended as follows.

(2) Omit regulations 3 and 5(3)(b) and (4).

Commencement Information

I4 Reg. 107 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M7 S.I. 2019/513; amended by S.I. 2019/1214, 2020/1495 and Schedule 2 to TPTPA. S.I. 2019/513 is not yet fully in force. S.I. 2020/1495 is also not yet in force.

Revocations U.K.

108.  The following instruments are revoked—

(a) The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations 2019 M8 ;

(b) The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019 M9 .

Commencement Information

I5 Reg. 108 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M8 S.I. 2019/175.

M9 S.I. 2019/408.