http://www.legislation.gov.uk/uksi/2019/1509/regulation/1/made

The Value Added Tax (Amendment) (No. 2) Regulations 2019

en

King's Printer of Acts of Parliament

2020-01-07

VALUE ADDED TAX

These Regulations amend Part 16 (importations, exportations and removals) of the Value Added Tax Regulations 1995 (S.I 1995/2518: “the Principal Regulations”) to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 (OJ No 311, 07.12.2018, p. 3-7) (“Directive 2018/1910”) which, amongst other things, amends article 138 of Council Directive 2006/112/EC (OJ No 347, 11.12.06, p. 1) (“the Principal VAT Directive”).