The Value Added Tax (Amendment) (EU Exit) Regulations 2021

Amendment of the Value Added Tax Regulations 1995

16.  In regulation 5 (registration and notification)—

(a) in paragraph (1), for “paragraph 3(1) of Schedule 2, paragraph 3(1) of Schedule 3 or paragraph 3(1) or 4(1) of Schedule 3A” substitute “paragraph 3(1) or 4(1) of Schedule 3A, paragraph 40(1) or 50(1) of Schedule 9ZA”;

(b) in paragraph (2), for “paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A” substitute “paragraph 5 of Schedule 3A, paragraph 42 or 52 of Schedule 9ZA”;

(c) in paragraph (3)—

(i) in the opening words, for “paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A” substitute “paragraph 5 of Schedule 3A, paragraph 42 or 52 of Schedule 9ZA”;

(ii) omit sub-paragraphs (d) and (e);

(iii) after sub-paragraph (f), insert—

“(fa) where paragraph 42(1) of Schedule 9ZA to the Act applies, the date on which he ceased to be registerable by virtue of paragraph 42(3) of that Schedule; or

(fb) where paragraph 52(1) of Schedule 9ZA to the Act applies, the date on which he ceased to be registerable by virtue of paragraph 52(4) of that Schedule; or”.