PART 3 Amendment of secondary legislation relating to value added tax

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

3.—(1) The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019(1) are amended as follows.

(2) Omit regulation 6 (transitional provisions in relation to Part 20 of the Value Added Tax Regulations 1995).

(3) Omit Part 3 (amendment of the Fulfilment Businesses Regulations 2018 and transitional provisions for legislation relating to fulfilment businesses).

(1)

S.I. 2019/513; these Regulations are not yet in force.