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.
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 3
The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020
reg. 2
Sch.
PART 2Amendment of secondary legislation relating to value added tax and transitional provisions