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

Amendment of the 2018 RegulationsU.K.

This section has no associated Explanatory Memorandum

7.—(1) The 2018 Regulations are amended as follows.

(2) In regulation 2, in the definition of “customer”, for “a third country goods” substitute “ an imported goods ”.

(3) In regulation 4—

(a)in paragraph (1)(a), for “a third country goods” substitute “ an imported goods ”;

(b)for paragraph (2) substitute—

(2) An application under paragraph (1)(a) must be made on or before the day on which a person commences carrying on an imported goods fulfilment business..

(4) In regulation 6(1)(c), for “third country goods” substitute “ imported goods ”.

(5) In regulation 8—

(a)in paragraphs (3) and (4), in each place it occurs, for “a third country goods” substitute “ an imported goods ”;

(b)in paragraph (5), for “third country goods” substitute “ imported goods ”.

(6) In regulation 9—

(a)in paragraph (1), in sub-paragraphs (c) and (d), in each place it occurs, for “a third country goods” substitute “ an imported goods ”;

(b)in paragraph (2)(c), for “a third country goods” substitute “ an imported goods ”.

(7) In regulation 10(1), in sub-paragraphs (c), (d), (e) and (g), in each place it occurs, for “third country goods” substitute “ imported goods ”.

(8) In regulation 11(2)(a)(iii), for “a third country goods” substitute “ an imported goods ”.

(9) In regulation 13, and in the heading for it, for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I1Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.