The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Statutory Instruments

2021 No. 714

Exiting The European Union

Value Added Tax

The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Approved by the House of Commons

Made

at 1.45 p.m. on 28th June 2021

Laid before the House of Commons

at 4.00 p.m. on 28th June 2021

Coming into force

1st July 2021

The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 2018 M1 .

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including such provision as might be made by Act of Parliament.

Marginal Citations

M1 2018 c. 22 (“TCTA”). Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury. Section 51(3)(a) permits regulations under the section to make such provision as might be made by Act of Parliament.