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The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1545
- Part 2
- Regulation 80
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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, Section 80.
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Part 17 (means of transport)U.K.
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80. In regulation 146 M1 (interpretation)—
(a)in the definition of “competent authority”—
(i)for “in any member State” substitute “ in a relevant territory ”, and
(ii)for “in that member State” substitute “ in that territory ”;
(b)after the definition of “first entry into service” insert—
““new means of transport” has the meaning given by paragraph 83 of Schedule 9ZA to the Act M2;”;
(c)after the definition of “registration” insert—
““relevant territory” means a member State or Northern Ireland.”.
Commencement Information
I1Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Regulations 146 to 148 are omitted by S.I. 2019/59 but the amendment made by that instrument is not in force and is omitted by this instrument.
M2Inserted by paragraph 2 of Schedule 2 to TPTPA.
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