Search Legislation

Advanced Search

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

Help about what version

What Version

Help about opening options

Opening Options

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Information:

You searched for provisions that are applicable to England. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part 1 PreliminaryPrevious MatchNext Match

    1. 1.Citation and commencementPrevious MatchNext Match

  3. Part 2 Amendment of secondary legislation relating to value added taxPrevious MatchNext Match

    1. 2.Amendment of the Value Added Tax (Imported Goods) Relief Order 1984Previous MatchNext Match

    2. 3.Amendment of the Value Added Tax (Removal of Goods) Order 1992Previous MatchNext Match

    3. 4.In article 2— (a) in the definition of “the Act”,...Previous MatchNext Match

    4. 5.In article 3, for “a member State” substitute “ Northern...Previous MatchNext Match

    5. 6.In article 4— (a) for “paragraph 5A of Schedule 2”...Previous MatchNext Match

    6. 7.In article 5, for “paragraph 5A of Schedule 2” substitute...Previous MatchNext Match

    7. 8.Omit the Schedule. Previous MatchNext Match

    8. 9.Amendment of the Value Added Tax (Cars) Order 1992Previous MatchNext Match

    9. 10.In article 2, after paragraph (1) insert— Previous MatchNext Match

    10. 11.In article 8 (relief for second hand motor cars)— Previous MatchNext Match

    11. 12.After article 8 insert— Relief for second-hand motor cars removed...Previous MatchNext Match

    12. 13.Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992Previous MatchNext Match

    13. 14.In article 2(1) — (a) after “temporary admission procedure” insert...Previous MatchNext Match

    14. 15.After article 2 insert— (1) Where goods held under temporary importation arrangements in Northern...Previous MatchNext Match

    15. 16.Amendment of the Value Added Tax (Treatment of Transactions) (No. 2) Order 1992Previous MatchNext Match

    16. 17.Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992Previous MatchNext Match

    17. 18.Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992Previous MatchNext Match

    18. 19.Amendment of the Value Added Tax (Input Tax) Order 1992Previous MatchNext Match

    19. 20.In article 2— (a) in the definition of “motor dealer”,...Previous MatchNext Match

    20. 21.In article 3, for “the Schedule” substitute “ Schedule 1...Previous MatchNext Match

    21. 22.After article 7 insert— Application of this Order in relation...Previous MatchNext Match

    22. 23.The Schedule to this Order becomes Schedule 1 and its...Previous MatchNext Match

    23. 24.After that Schedule insert— SCHEDULE 2 Disallowance of input tax in...Previous MatchNext Match

    24. 25.Amendment of the Value Added Tax (Payments on Account) Order 1993Previous MatchNext Match

    25. 26.Amendment of the Value Added Tax (Treatment of Transactions) Order 1995Previous MatchNext Match

    26. 27.For article 2 substitute— In this Order— “temporary admission with full customs duty relief”...Previous MatchNext Match

    27. 28.In article 3 after paragraph (1)(b), for the words from...Previous MatchNext Match

    28. 29.In article 4, for paragraph (3) substitute— Previous MatchNext Match

    29. 30.Amendment of the Value Added Tax (Special Provisions) Order 1995Previous MatchNext Match

    30. 31.Amendment of the Value Added Tax Regulations 1995Previous MatchNext Match

    31. 32.Part 1 (preliminary)Previous MatchNext Match

    32. 33.Part 2 (registration and provisions for special cases)Previous MatchNext Match

    33. 34.Part 3 (VAT invoices and other invoicing requirements)Previous MatchNext Match

    34. 35.In regulation 14(2) (contents of VAT invoice)—- Previous MatchNext Match

    35. 36.In regulation 16(1) (retailers' invoices), after “£250 and” insert “...Previous MatchNext Match

    36. 37.In regulation 16A (simplified invoices), after “£250 and” insert “...Previous MatchNext Match

    37. 38.Part 4 (EC Sales statements)Previous MatchNext Match

    38. 39.In regulation 22 (submission of statements) — Previous MatchNext Match

    39. 40.After regulation 22 insert— (1) A taxable person must submit a statement to the...Previous MatchNext Match

    40. 41.Omit regulation 22A. Previous MatchNext Match

    41. 42.In regulation 22B— (a) in paragraph (1), for “22A 22A”...Previous MatchNext Match

    42. 43.In regulation 22C(1), after “new means of transport” insert “...Previous MatchNext Match

    43. 44.The amendments made by regulations 38 to 43 are to...Previous MatchNext Match

    44. 45.Part 5 (accounting payment and records)Previous MatchNext Match

    45. 46.In regulation 29(2) (claims for input tax)—- Previous MatchNext Match

    46. 47.In regulation 31(1)(da) (records), after “regimes,” insert “ or Northern...Previous MatchNext Match

    47. 48.In regulation 33(2)(b) (the register of temporary movement of goods...Previous MatchNext Match

    48. 49.In regulation 39(2) (calculation of returns), at the end insert...Previous MatchNext Match

    49. 50.In regulation 40(1) (VAT to be accounted for on returns...Previous MatchNext Match

    50. 51.In regulation 42 (accounting for VAT on the removal of...Previous MatchNext Match

    51. 52.In regulation 43 (goods removed from a warehousing regime)— Previous MatchNext Match

    52. 53.Part 7A (flat-rate scheme for small businesses)Previous MatchNext Match

    53. 54.Part 12 (valuation of acquisitions)Previous MatchNext Match

    54. 55.Part 13 (Place of supply)Previous MatchNext Match

    55. 56.Part 14 (input tax and partial exemption)Previous MatchNext Match

    56. 57.In regulation 102 (use of other methods)— Previous MatchNext Match

    57. 58.In regulation 103B(3)(a) (attribution of input tax incurred on services...Previous MatchNext Match

    58. 59.After regulation 109 insert— (1) This regulation applies where a taxable person— Previous MatchNext Match

    59. 60.Part 16 (importations, exportations and removals)Previous MatchNext Match

    60. 61.Before regulation 117 insert— Application of this Part This Part applies to importations, exportations and removals in respect...Previous MatchNext Match

    61. 62.(1) In regulation 117 (interpretation of Part XVI)— Previous MatchNext Match

    62. 63.In regulation 118 (enactments excepted) — (a) in the opening...Previous MatchNext Match

    63. 64.For regulation 119 (regulations excepted) substitute— Regulations excepted (1) The provision made by or under the following subordinate...Previous MatchNext Match

    64. 65.In regulation 121 (adaptations), after “shall apply” insert “ to...Previous MatchNext Match

    65. 66.In regulations 121A, for “the United Kingdom” substitute “ Great...Previous MatchNext Match

    66. 67.For regulation 121D (adaptations and exceptions for the application of...Previous MatchNext Match

    67. 68.In regulation 126 (reimportation of goods exported for treatment or...Previous MatchNext Match

    68. 69.In regulation 128 (export of freight containers), for “the United...Previous MatchNext Match

    69. 70.In regulation 129 (supplies to overseas persons)— Previous MatchNext Match

    70. 71.In regulation 132— (a) the existing text becomes paragraph (1)...Previous MatchNext Match

    71. 72.Before regulation 132, insert the heading “ Supplies to persons...Previous MatchNext Match

    72. 73.In regulation 133— (a) the existing text becomes paragraph (1)...Previous MatchNext Match

    73. 74.After regulation 133 insert— Part 16ZA Importations, exportations and removals...Previous MatchNext Match

    74. 75.Part 16A (fiscal and other warehousing regimes)Previous MatchNext Match

    75. 76.The heading to regulation 145G (fiscal warehousing transfers within the...Previous MatchNext Match

    76. 77.In regulation 145H (removals of goods from a fiscal warehousing...Previous MatchNext Match

    77. 78.In regulation 145J (payment on removal of goods from a...Previous MatchNext Match

    78. 79.After regulation 145K (place of supply of goods subject to...Previous MatchNext Match

    79. 80.Part 17 (means of transport)Previous MatchNext Match

    80. 81.In regulation 147(1)(b) (first entry into service of a means...Previous MatchNext Match

    81. 82.In regulation 148A (notification of arrival in the United Kingdom...Previous MatchNext Match

    82. 83.In regulation 151(f) , (information to be included in claim)...Previous MatchNext Match

    83. 84.In regulation 152(b) (documents to accompany claim) omit “from a...Previous MatchNext Match

    84. 85.In regulation 155— (a) in the heading, for “departing to...Previous MatchNext Match

    85. 86.Part 20 (repayments to Community traders)Previous MatchNext Match

    86. 87.Part 21 (repayments to traders outside the United Kingdom)Previous MatchNext Match

    87. 88.In regulation 190(1) (VAT which will not be repaid), before...Previous MatchNext Match

    88. 89.Part 23 (refunds to “do-it-yourself” builders)Previous MatchNext Match

    89. 90.Schedule 1APrevious MatchNext Match

    90. 91.Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999Previous MatchNext Match

    91. 92.In article 3, in paragraphs (a) and (b), for “member...Previous MatchNext Match

    92. 93.Amendment of the Value Added Tax (Acquisitions) Relief Order 2002Previous MatchNext Match

    93. 94.In article 2, for “no VAT shall be payable on...Previous MatchNext Match

    94. 95.Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004Previous MatchNext Match

    95. 96.In article 4 (interpretation)— (a) omit the definition of “Community...Previous MatchNext Match

    96. 97.In article 5, for “Community transport” substitute “ relevant NI...Previous MatchNext Match

    97. 98.In article 6— (a) for “Community transport” substitute “ relevant...Previous MatchNext Match

    98. 99.After Part 3 insert— Part 4A Northern Ireland Chain Transactions...Previous MatchNext Match

    99. 100.Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010Previous MatchNext Match

    100. 101.In article 3(a) (the application of paragraph 6(1) of Schedule...Previous MatchNext Match

    101. 102.Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014Previous MatchNext Match

    102. 103.In article 4, for paragraph (a) substitute— Previous MatchNext Match

  4. Part 3 Consequential and other amendments and revocations of EU Exit secondary legislationPrevious MatchNext Match

    1. 104.Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019Previous MatchNext Match

    2. 105.Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019Previous MatchNext Match

    3. 106.Amendment of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019Previous MatchNext Match

    4. 107.Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019Previous MatchNext Match

    5. 108.RevocationsPrevious MatchNext Match

  5. Part 4 Savings and transitional ProvisionsPrevious MatchNext Match

    1. 109.Interpretation of this PartPrevious MatchNext Match

    2. 110.Transitional provision in relation to acquisition VATPrevious MatchNext Match

    3. 111.(1) Paragraph (2) applies where— (a) the time that an...Previous MatchNext Match

    4. 112.(1) Paragraph (2) applies where— (a) a supply of goods...Previous MatchNext Match

    5. 113.(1) Paragraph (2) applies where— (a) a supply of goods...Previous MatchNext Match

    6. 114.(1) Regulations 110 to 113 do not apply in relation...Previous MatchNext Match

    7. 115.Where an acquisition in Northern Ireland of goods from a...Previous MatchNext Match

    8. 116.Where an acquisition in Northern Ireland of goods from a...Previous MatchNext Match

    9. 117.Where— (a) goods are supplied in the circumstances described in...Previous MatchNext Match

    10. 118.(1) Paragraph (2) applies where— (a) goods are supplied in...Previous MatchNext Match

    11. 119.Transitional provision in relation to the movement of goods between Great Britain and Northern IrelandPrevious MatchNext Match

    12. 120.(1) Paragraph (2) applies where— (a) there is a removal...Previous MatchNext Match

    13. 121.Transitional provision in relation to secondary legislation amended by these RegulationsPrevious MatchNext Match

    14. 122.(1) Paragraph (2) applies where— (a) there is a removal...Previous MatchNext Match

    15. 123.(1) Paragraph (2) applies where acquisition VAT is charged on...Previous MatchNext Match

    16. 124.The amendment made by regulation 30(5)(c) to the Value Added...Previous MatchNext Match

    17. 125.(1) Subject to paragraph (2), regulation 121D of the Value...Previous MatchNext Match

    18. 126.In the application of regulation 121D of the Value Added...Previous MatchNext Match

    19. 127.Regulation 121D of the Value Added Tax Regulations 1995 does...Previous MatchNext Match

    20. 128.(1) Paragraph (2) applies where acquisition VAT would, but for...Previous MatchNext Match

    21. 129.(1) Paragraph (2) applies where— (a) the Community transport mentioned...Previous MatchNext Match

    22. 130.Supplementary provision to be made by the CommissionersPrevious MatchNext Match

    23. 131.The Commissioners may make such further supplementary provision in a...Previous MatchNext Match

  6. SignaturePrevious MatchNext Match

  7. Explanatory NotePrevious Match

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources