The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019

Transitional provisions etc U.K.

3.—(1) The amendments made by Part 3 of the Act (value added tax) do not have effect in relation to supplies made, and acquisitions taking place, before [F1 IP completion day].

(2) In determining for the purposes of this regulation the time when a supply or acquisition of goods is made ignore sections 18(4)(a) and 18B(4) of VATA 1994 M1 .

(3) In determining for the purposes of this regulation the time when a supply of services is made—

(a) invoices and other documents provided to any person before [F1 IP completion day] are to be disregarded,

(b) so much (if any) of any payment received by the supplier before [F1 IP completion day] as relates to times on or after [F1 IP completion day] are to be treated as received on [F1 IP completion day], and

(c) so much (if any) of any payment received by the supplier on or after [F1 IP completion day] as relates to times before [F1 IP completion day] are to be treated as if they were received before [F1 IP completion day].

(4) A payment in respect of any services is to be taken for the purposes of paragraph (3) to relate to the time of the performance of those services.

(5) But where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before [F1 IP completion day] and a part of which does not—

(a) an apportionment is to be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before [F1 IP completion day];

(b) the payment is, to that extent to be taken for the purposes of paragraph (3) to relate to a time before [F1 IP completion day]; and

(c) the remainder, if any, of the payment is to be taken for the purposes of paragraph (3) to relate to times on or after [F1 IP completion day].

Textual Amendments

F1 Words in reg. 3 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 21(3); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 3 not in force at made date, see reg. 1(2)

I2 Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Section 18B was inserted by paragraph 5 of Schedule 3 to the Finance Act 1996 (c. 8). Sections 18(4)(a) and 18B(4) were amended by paragraphs 16 and 18 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22). Under section 57(3) of that Act those amendments will come into force on such day as the Treasury may by regulations appoint. No such regulations have been made at the time these Regulations are made.