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

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Amendment of the Value Added Tax Regulations 1995

This section has no associated Explanatory Memorandum

39.  In regulation 118 (enactments excepted)—

(a)in paragraph (a)—

(i)before sub-paragraph (i) insert—

(ai)section 5A (exemption from duty on spirits in flavourings)(1),;

(ii)omit sub-paragraphs (iii) and (v);

(iii)in sub-paragraph (vi), omit “and 43”;

(b)in paragraph (b), omit sub-paragraphs (iii) and (v);

(c)in paragraph (c), omit sub-paragraph (iv);

(d)after paragraph (f), insert—

(fa)the Finance Act 1995(2), section 5 (denatured alcohol);.

(1)

Section 5A was inserted by S.I. 2009/730.

(2)

1995 c. 4. There are no relevant amendments.

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