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

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

3. PART 2 Amendment of secondary legislation relating to value added tax and transitional provisions

   1. 2. Amendment of the Value Added Tax Regulations 1995

   2. 3. Omit Part 4B (provision of information relating to arrivals and...

   3. 4. (1) Part 14 (input tax and partial exemption) is amended...

   4. 5. (1) Part 16 (importations, exportations and removals) is amended as...

   5. 6. Transitional provisions in relation to the Value Added Tax Regulations 1995

   6. 7. Amendment of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

   7. 8. Amendment of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018

   8. 9. General transitional provision in relation to value added tax and power to make further provision

   9. 10. (1) The amendments made in relation to value added tax...

   10. 11. Her Majesty’s Revenue and Customs may make additional provision to...

4. PART 3 Amendment of the Fulfilment Businesses Regulations 2018 and transitional provisions for legislation relating to fulfilment businesses

   1. 12. Amendment of the Fulfilment Businesses Regulations 2018

   2. 13. Transitional provision in relation to regulation 4 of the Fulfilment Businesses Regulations 2018

   3. 14. Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the Finance (No. 2) Act 2017

5. PART 4 Administrative provision for the purposes of import VAT: transitional authorised declarants and supplementary customs declarations

   1. 15. (1) In this regulation— “contravention” includes a failure to comply;...

6. PART 5 Revocation

   1. 16. The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic,...

7. Signature

8. Explanatory Note