http://www.legislation.gov.uk/uksi/2019/513/part/5

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

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EXITING THE EUROPEAN UNION

VALUE ADDED TAX

CUSTOMS

Statute Law Database

2021-10-15

Expert Participation

2020-12-31

These Regulations are made in exercise of the powers in sections 51(1)(a), 52(2) and (5) and 56(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”) and section 16A(1), (2)(b) and (4) of the Value Added Tax Act 1994 (c. 23) (“VATA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.