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The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
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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 6.
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Relevant importationU.K.
This section has no associated Explanatory Memorandum
6. In this Chapter a “relevant importation” is an importation of goods F1... where the goods are—
(a)chargeable with import VAT for which P is liable,
(b)used or to be used by P for the purposes of a business P carries on,
(c)required to be declared for the free circulation procedure under Part 1 of TCTA 2018 F2..., and
(d)not of a description excluded from the transitional EIDR procedure by virtue of regulation 29C(4) of the Customs (Import Duty) (EU Exit) Regulations 2018.
Textual Amendments
F1Words in reg. 6 omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 5(3)(a)
F2Words in reg. 6(c) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 5(3)(b)
Commencement Information
I1Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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