The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019
PART 1Preliminary
1Citation and commencement
PART 2Amendment of primary legislation relating to value added tax
2Amendment of Schedule 9 to the Value Added Tax Act 1994 (exemptions)
PART 3Amendment of secondary legislation relating to value added tax
3Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
PART 4Transitional provisions in relation to value added tax
4Transitional provision for electronic, telecommunication and broadcasting services; non-union and union schemes
5Transitional provision for repayments to Community traders
PART 5Fulfilment Businesses
CHAPTER 1Preliminary
6Interpretation and effect
CHAPTER 2Amendments
7Amendment of the 2018 Regulations
CHAPTER 3Approval to carry on third country goods fulfilment business deemed to be approval to carry on imported goods fulfilment business
8Approvals accepted before IP completion day
9Applications in process at IP completion day
CHAPTER 4Transitional provisions for persons who before IP completion day were not carrying on a “third country goods fulfilment business” but who, as a result of amendments made by paragraph 123 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 to section 48 of the 2017 Act, are carrying on “an imported goods fulfilment business” at IP completion day or commence doing so during the 9 month period following IP completion day
10Interpretation of this Chapter
11Application
12Modification of regulation 4 of the 2018 Regulations (applications for approval and to vary an approval)
13Penalty assessment for failure to comply with the time limits in regulation 12 above
14Suspension of Commissioners' power to assess penalties under regulation 14(1)(b) and (c), (2) and (3) of the 2018 Regulations until on or after the expiry of the second period
15Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 Act
2019 No. 1214
Exiting The European Union
Value Added Tax
Customs

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Made
Laid before the House of Commons
Coming into force in accordance with regulation 1

The Treasury make the following regulations in exercise of the powers conferred by sections 51(1)(a) and (b), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 M1 and section 31(2) of the Value Added Tax Act 1994 M2.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make provision in relation to value added tax and customs and to make provision, including transitional provision, in consequence of the Taxation (Cross-border Trade) Act 2018.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.