The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation - general

3. PART 2 Phasing in of border controls: accounting for import VAT

   1. CHAPTER 1 Preliminary

      1. 3. Interpretation of Part 2

   2. CHAPTER 2 Accounting for import VAT by VAT registered persons making transitional simplified Customs declarations using the EIDR procedure

      1. 4. Application of this Chapter

      2. 5. Obligation to account for and pay import VAT in accordance with this Chapter

      3. 6. Relevant importation

      4. 7. Obligation to account for import VAT on VAT return

      5. 8. Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

      6. 9. Modification of the VAT Regulations where this Chapter applies

   3. CHAPTER 3 Accounting for import VAT: other circumstances

      1. 10. Power to make provision by public notice for bringing into account import VAT

4. PART 3 Saving and transitional provision for repayments to Community traders

   1. 11. Saving and transitional provision for repayments to Community traders

   2. 12. Transitional provision for partial exemption adjustments relating to the period from 1st January 2020 to IP completion day

5. PART 4 Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

   1. 13. Interpretation of Part 4

   2. 14. Saving provision for electronic, telecommunication and broadcasting services: non-Union scheme

   3. 15. Saving provision for electronic, telecommunication and broadcasting services: Union scheme

   4. 16. Saving provision for references to Schedules 3B and 3BA in VATA 1994

   5. 17. Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)

   6. 18. Saving provision for Part 27 of the Value Added Tax Regulations 1995 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction)

6. PART 5 Amendments to EU Exit Regulations

   1. 19. Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

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

   3. 21. Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019

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

   5. 23. Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

7. PART 6 Revocation of retained direct EU legislation concerning simplification measures for VAT on fuel and hiring or leasing a car where car is not used entirely for business purposes

   1. 24. Interpretation

   2. 25. The EU legislation ceases to have effect.

8. PART 7 Other revocations

   1. 26. The following Regulations are revoked, so far as not already...

9. Signature

10. Explanatory Note