2019 No. 59

Exiting The European Union
Value Added Tax

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

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 M1.

The Treasury consider it appropriate in consequence of the Taxation (Cross-border Trade) Act 2018 and in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.

Annotations:
Marginal Citations
M1

2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.

PART 1Preliminary

Citation and commencementI1I361

These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

PART 2Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Terminal Markets) Order 1973F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Imported Goods) Relief Order 1984I2I373

1

The Value Added Tax (Imported Goods) Relief Order 1984 M2 is amended as follows.

2

In article 2—

a

in paragraph (1)—

i

in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ”;

ii

after the definition of “exported” insert—

  • F2“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;

iii

omit the definition of “third country”;

b

for paragraph (2) substitute—

2

In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.

c

omit paragraphs (4) and (5).

3

In article 3, in paragraph (2) omit “from a place outside or within the member States”.

4

In Schedule 2—

a

in Group 3, in Item 3 for “in a third country” substitute “ abroad ”;

b

in Group 5—

i

in Item 3 omit “from a place outside the member States”;

ii

for Note (2) substitute—

2

Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.

c

in Group 6—

i

in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ”;

ii

in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ”;

d

in Group 7, in Note (2) omit “third”.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986I3I384

1

The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 M3 is amended as follows.

2

In article 3(1) omit “from a place outside the member States”.

Annotations:
Commencement Information
I3

Reg. 4 not in force at made date, see reg. 1

I38

Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations
M3

S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.

Amendment of the Value Added Tax (Cars) Order 1992I4I395

1

The Value Added Tax (Cars) Order 1992 M4 is amended as follows.

2

In article 4—

a

in paragraph (1)—

F3i

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ii

in sub-paragraph (f) omit “acquired from another member State or”;

b

in paragraphs (1A) and (1B) omit “, acquisition” in both places;

F4c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In article 5—

a

in paragraph (1)(c) omit “or acquired from another member State”;

b

in paragraph (2) omit “or acquisition”;

c

in paragraph (3)(b)—

i

omit “or acquired from another member State”;

ii

for “, importation or acquisition from another member State” substitute “ or importation ”.

4

In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.

Amendment of the Value Added Tax (Imported Gold) Relief Order 1992I5I406

1

The Value Added Tax (Imported Gold) Relief Order 1992 M5 is amended as follows.

2

In article 2 omit “from a place outside the Member States”.

Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992I6I417

1

The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 M6 is amended as follows.

2

In article 2—

a

in paragraph (1)—

i

in the words before sub-paragraph (a), for “temporary importation arrangements” substitute “ a temporary admission procedure ”;

ii

for sub-paragraph (a) substitute—

a

the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M7 continue to be met; and

iii

in sub-paragraph (b), for “member States” substitute “ United Kingdom ”;

b

for paragraph (2), substitute—

2

“Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

Amendment of the Value Added Tax (Input Tax) Order 1992I7I428

1

The Value Added Tax (Input Tax) Order 1992 M8 is amended as follows.

2

In article 2—

a

in the definition of “motor dealer” omit “or acquiring from another member State”;

b

in the definition of “stock in trade”—

i

in paragraph (a) omit “or acquired from another member State”;

ii

in paragraph (b)(ii) omit “, acquisition from another member State”.

3

In article 4—

a

in paragraph (1)—

i

omit sub-paragraph (b), but not the final “or”;

ii

in the words after sub-paragraph (c) omit “or acquired from another member State”;

b

in paragraph (3)—

i

in the words before sub-paragraph (a) omit “, acquisition from another member State”;

ii

in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;

iii

in sub-paragraph (c) omit “, or acquired from another member State by him from”;

c

in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.

4

In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.

5

In article 6 omit “, acquisition”.

6

In article 7—

a

in paragraph (1) omit sub-paragraph (b), but not the final “or”;

b

in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;

c

in paragraph (2A), in sub-paragraph (a)—

i

omit “, acquired from another member State,”;

ii

omit “, acquisition”;

d

in paragraph (2B), in sub-paragraph (b)—

i

omit “or acquired from another member State”;

ii

omit “, acquisition”;

e

in paragraph (2C)—

i

omit “, acquired from another member State”;

ii

omit “acquired or”;

f

in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;

g

in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.

Annotations:
Commencement Information
I7

Reg. 8 not in force at made date, see reg. 1

I42

Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations
M8

S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.

Amendment of the Value Added Tax (Payments on Account) Order 1993I8I439

1

The Value Added Tax (Payments on Account) Order 1993 M9 is amended as follows.

F52

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In the heading of article 2A omit “intra-community”.

Amendment of the Value Added Tax (Treatment of Transactions) Order 1995I9I4410

1

The Value Added Tax (Treatment of Transactions) Order 1995 M10 is amended as follows.

2

In article 3—

a

in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “ into the United Kingdom ”;

F6b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In article 4—

a

in paragraph (1)(b), for “from a place outside the member States” substitute “ into the United Kingdom ”;

F7b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Special Provisions) Order 1995F811

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax Regulations 1995I10I7012

The Value Added Tax Regulations 1995 M11 are amended as follows.

Annotations:
Commencement Information
I10

Reg. 12 not in force at made date, see reg. 1

I70

Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations
M11

S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, 1997/1086, 1997/2887, 1998/59, 1999/438, 1999/3029, 1999/3114, 2000/258, 2000/794, 2001/1149, 2002/1074, 2002/1142, 2002/3027, 2003/1114, 2003/1485, 2003/2096, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2005/2231, 2006/3292, 2007/313, 2007/768, 2007/1418, 2007/2085, 2007/3099, 2009/586, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/2240, 2010/2940, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2014/548, 2014/1497, 2014/2430, 2015/1978 and 2018/261; there are other amending instruments which are not relevant.

Part 1 (preliminary)F913

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 2 (registration and provisions for special cases)F1014

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1115

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1216

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 3 (VAT invoices and other invoicing requirements)F1317

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1418

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1519

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1620

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1721

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1822

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1923

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2024

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 4 (EC sales statements)F2125

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 4A (reverse charge sales statements)I11I4526

In regulation 23A, in the definition of “relevant supply” omit “intra-community”.

Annotations:
Commencement Information
I11

Reg. 26 not in force at made date, see reg. 1

I45

Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 5 (accounting, payment and records)F2227

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2328

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2429

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2530

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2631

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I12I4632

In regulation 31A(2), for “15,000 euro” substitute “ £13,000 ”.

Annotations:
Commencement Information
I12

Reg. 32 not in force at made date, see reg. 1

I46

Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

F2733

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2834

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2935

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3036

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I13I4737

In the heading of regulation 38A omit “intra-community”.

Annotations:
Commencement Information
I13

Reg. 37 not in force at made date, see reg. 1

I47

Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

F3138

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3239

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 5A (reimbursement arrangements)I14I4840

In regulation 43A, in the definition of “claim” omit paragraph (b) and the preceding “or”.

Annotations:
Commencement Information
I14

Reg. 40 not in force at made date, see reg. 1

I48

Reg. 40 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 7A (flat-rate scheme for small businesses)F3341

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3442

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 11 (time of supply and time of acquisition)F3543

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3644

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3745

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3846

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3947

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 12 (valuation of acquisitions)F4048

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 13 (place of supply)F4149

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 14 (input tax and partial exemption)F4250

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4351

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4452

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4553

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4654

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4755

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 15A (goods used for non-business purposes during their economic life)F4856

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4957

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 16(A) (fiscal and other warehousing regimes)F5058

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5159

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5260

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5361

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 17 (means of transport)F5462

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5563

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5664

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 19 (bad debt relief (the new scheme))I15I4965

In regulation 165—

a

in the definition of “claim” omit “or 166AA”;

b

in the definition of “return” omit the words after “25”;

c

omit the definition of “tax period”.

Annotations:
Commencement Information
I15

Reg. 65 not in force at made date, see reg. 1

I49

Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I16I5066

In regulation 166(1) omit “Subject to regulation 166AA, and”.

Annotations:
Commencement Information
I16

Reg. 66 not in force at made date, see reg. 1

I50

Reg. 66 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I17I5167

Omit regulation 166AA.

Annotations:
Commencement Information
I17

Reg. 67 not in force at made date, see reg. 1

I51

Reg. 67 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I18I5268

In regulation 168 omit paragraph (4).

Annotations:
Commencement Information
I18

Reg. 68 not in force at made date, see reg. 1

I52

Reg. 68 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I19I5369

In regulation 171—

a

in paragraph (1) omit “Subject to regulation 171A,”;

b

in paragraph (2) omit “Subject to regulation 171B,”;

c

in paragraph (3) omit “Subject to regulation 171B and,”.

Annotations:
Commencement Information
I19

Reg. 69 not in force at made date, see reg. 1

I53

Reg. 69 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I20I5470

Omit regulations 171A and 171B.

Annotations:
Commencement Information
I20

Reg. 70 not in force at made date, see reg. 1

I54

Reg. 70 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 20 (repayments to community traders)I21I5571

Omit Part 20.

Annotations:
Commencement Information
I21

Reg. 71 not in force at made date, see reg. 1

I55

Reg. 71 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 21 (repayments to third country traders)I22I5672

In the heading of Part 21, for “third country traders” substitute “ traders outside the United Kingdom ”.

Annotations:
Commencement Information
I22

Reg. 72 not in force at made date, see reg. 1

I56

Reg. 72 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I23I5773

In regulation 185(1)—

a

omit the definition of “third country”;

b

in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ”.

Annotations:
Commencement Information
I23

Reg. 73 not in force at made date, see reg. 1

I57

Reg. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I24I5874

In regulation 188—

a

in paragraph (1) omit “third”;

b

in paragraph (2) omit sub-paragraph (a).

Annotations:
Commencement Information
I24

Reg. 74 not in force at made date, see reg. 1

I58

Reg. 74 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

I25I5975

In regulation 191(1)(b)(i) omit “third”.

Annotations:
Commencement Information
I25

Reg. 75 not in force at made date, see reg. 1

I59

Reg. 75 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 24 (flat-rate scheme for farmers)F5776

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5877

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5978

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)I26I6079

Omit Part 26.

Annotations:
Commencement Information
I26

Reg. 79 not in force at made date, see reg. 1

I60

Reg. 79 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)I27I6180

Omit Part 27.

Annotations:
Commencement Information
I27

Reg. 80 not in force at made date, see reg. 1

I61

Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Schedule 1A: Fiscal warehousing regimeF6081

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999I28I6282

1

The Value Added Tax (Importation of Investment Gold) Relief Order 1999 M12 is amended as follows.

2

In article 3 omit “from places outside the member States”.

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004I29I6383

1

The Value Added Tax (Place of Supply of Goods) Order 2004 M13 is amended as follows.

F622

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F613

Omit Part 4 (chain transactions) (regulations 15 to 18).

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010I30I6484

1

The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 M14 is amended as follows.

2

In article 3, for the definition of “the Directive” substitute—

“the Directive” means Directive 2003/87/ECM15 of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;

3

In article 4 omit “intra-community”.

Annotations:
Commencement Information
I30

Reg. 84 not in force at made date, see reg. 1

I64

Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations
M15

OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.

Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010I31I6585

1

The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 M16 is amended as follows.

2

In article 3, in the words before paragraph (a) omit “from a place outside the member States”.

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014I32I6686

1

The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 M17 is amended as follows.

2

In article 3(1) omit “intra-Community”.

F633

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016I33I6787

1

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 M18 is amended as follows.

2

In article 3(1) omit “intra-community”.

Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017I34I6888

1

Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 M19 is amended as follows.

2

In regulation 5—

a

in paragraph (2), for “EU” substitute “ United Kingdom ”;

b

for paragraph (3) substitute—

3

E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—

a

where the place of supply of the services is the United Kingdom, it is an exempt supply; or

b

in any other case, it would be an exempt supply if it were made in the United Kingdom.

3

In regulation 6—

a

in paragraph (2), for “EU” substitute “ United Kingdom ”;

b

in paragraph (4)—

i

in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ”;

ii

for sub-paragraph (a) substitute—

a

is an exempt supply made in the United Kingdom; or

PART 3Revocations

I35I6989

The following Orders are revoked, so far as not already revoked—

F64a

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F65b

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F66c

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F67d

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F68e

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F69f

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Rebecca HarrisCraig Whittaker Two of the Lord Commissioners of Her Majesty's Treasury

(This note is not part of the Regulations)

These Regulations are made in exercise of the powers in sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.

The Regulations make consequential amendments to secondary legislation relating to value added tax (“VAT”) in line with changes made by the European Union (Withdrawal) Act 2018 (c. 16) and TCTA. They revoke legislation relating to VAT which is inoperable as a result of the abolition of acquisition VAT by the TCTA.

The Regulations are made to address failures of retained EU law to operate effectively, and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.

Under regulation 1 the Regulations are to come into force on such day or days as the Treasury may appoint.

Part 2 amends secondary legislation relating to VAT, including the Value Added Tax Regulations 1995 (“the principal VAT Regulations”). Amendments are made to reflect the fact that the United Kingdom is no longer a member State of the EU and that EU member States are now treated in the same way as the rest of the world vis-à-vis the United Kingdom. Amendments are made as a consequence of the abolition of acquisition VAT and extension of import VAT to EU member States and to reflect the new definition of importation and other new terminology, such as “temporary admission procedure” in TCTA.

Amendments to the Value Added Tax (Payments on Account) Order 1993 (regulation 9) take account of new accounting procedures for import VAT introduced in the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019.

Part 3 revokes legislation relating to VAT which is inoperable as a result of the abolition of acquisition VAT by, and introduction of new customs procedures under, the TCTA. It also revokes legislation relating to VAT which is spent as a result of these revocations. The Value Added Tax (Removal of Goods) Order 1992 sets out various circumstances in which movements of goods between EU member States will not be treated as a supply of goods. The Value Added Tax (Treatment of Transactions) (No. 2) Order 1992 treats the supply to a Central Bank of gold by a supplier in an EU member State as not giving rise to an acquisition of goods. The Value Added Tax (Acquisitions Relief) Order 2002 provides that no VAT is payable on an acquisition of goods from an EU member State where, had the goods been imported from outside the European Union, relief would have been given. The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 makes provision in relation to the removal of gas, electricity, heat or cooling supplied through a network situated within the territory of an EU member State. The Value Added Tax (Research for European Infrastructure Consortia) Order 2012 provides VAT relief on imports or acquisitions of goods by a European Research Infrastructure Consortium. The Value Added Tax (Removal of Goods) (Amendment) Order 2012 amends the Value Added Tax (Removal of Goods) Order 1992 and is spent as a result of the revocation of that Order.

This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.