The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 Amendment of secondary legislation relating to value added tax

Part 7A (flat-rate scheme for small businesses)

53.  In regulation 55C(1) (relevant supplies and purchases)—

(a) in paragraph (1)(c), omit “from a place outside the member States”;

(b) in paragraph (6), omit “intra-Community”.

(1)

Inserted by S.I. 2002/1142 and amended by S.I. 2007/1418, 2010/2240 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.