PART 2Amendment of secondary legislation relating to value added tax
Amendment of the Value Added Tax (Terminal Markets) Order 1973F12
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Amendment of the Value Added Tax (Imported Goods) Relief Order 1984I1I343
1
The Value Added Tax (Imported Goods) Relief Order 1984 M1 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 1986I2I354
1
The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 M2 is amended as follows.
2
In article 3(1) omit “from a place outside the member States”.
Amendment of the Value Added Tax (Cars) Order 1992I3I365
1
The Value Added Tax (Cars) Order 1992 M3 is amended as follows.
2
In article 4—
a
in paragraph (1)—
F3i
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ii
in sub-paragraph (f) omit “acquired from another member State or”;
b
in paragraphs (1A) and (1B) omit “, acquisition” in both places;
F4c
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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 1992I4I376
1
The Value Added Tax (Imported Gold) Relief Order 1992 M4 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 1992I5I387
1
The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 M5 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 M6 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 1992I6I398
1
The Value Added Tax (Input Tax) Order 1992 M7 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”.
Amendment of the Value Added Tax (Payments on Account) Order 1993I7I409
1
The Value Added Tax (Payments on Account) Order 1993 M8 is amended as follows.
F52
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3
In the heading of article 2A omit “intra-community”.
Amendment of the Value Added Tax (Treatment of Transactions) Order 1995I8I4110
1
The Value Added Tax (Treatment of Transactions) Order 1995 M9 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
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3
In article 4—
a
in paragraph (1)(b), for “from a place outside the member States” substitute “
into the United Kingdom
”
;
F7b
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Amendment of the Value Added Tax (Special Provisions) Order 1995F811
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Amendment of the Value Added Tax Regulations 1995I9I6612
The Value Added Tax Regulations 1995 M10 are amended as follows.
Part 1 (preliminary)F913
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Part 2 (registration and provisions for special cases)F1014
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F1115
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F1216
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Part 3 (VAT invoices and other invoicing requirements)F1317
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F1418
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F1519
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F1620
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F1721
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F1822
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F1923
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F2024
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Part 4 (EC sales statements)F2125
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Part 4A (reverse charge sales statements)I10I4226
In regulation 23A, in the definition of “relevant supply” omit “intra-community”.
Part 5 (accounting, payment and records)F2227
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F2328
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F2429
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F2530
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F2631
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I11I4332
In regulation 31A(2), for “15,000 euro” substitute “
£13,000
”
.
F2733
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F2834
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F2935
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F3036
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I12I4437
In the heading of regulation 38A omit “intra-community”.
F3138
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F3239
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Part 5A (reimbursement arrangements)I13I4540
In regulation 43A, in the definition of “claim” omit paragraph (b) and the preceding “or”.
Part 7A (flat-rate scheme for small businesses)F3341
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F3442
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Part 11 (time of supply and time of acquisition)F3543
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F3644
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F3745
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F3846
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F3947
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Part 12 (valuation of acquisitions)F4048
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Part 13 (place of supply)F4149
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Part 14 (input tax and partial exemption)F4250
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F4351
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F4452
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F4553
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F4654
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F4755
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Part 15A (goods used for non-business purposes during their economic life)F4856
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F4957
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Part 16(A) (fiscal and other warehousing regimes)F5058
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F5159
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F5260
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F5361
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Part 17 (means of transport)F5462
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F5563
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F5664
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Part 19 (bad debt relief (the new scheme))I14I4665
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”.
I15I4766
In regulation 166(1) omit “Subject to regulation 166AA, and”.
I16I4867
Omit regulation 166AA.
I17I4968
In regulation 168 omit paragraph (4).
I18I5069
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,”.
I19I5170
Omit regulations 171A and 171B.
Part 20 (repayments to community traders)I20I5271
Omit Part 20.
Part 21 (repayments to third country traders)I21I5372
In the heading of Part 21, for “third country traders” substitute “
traders outside the United Kingdom
”
.
I22I5473
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
”
.
I23I5574
In regulation 188—
a
in paragraph (1) omit “third”;
b
in paragraph (2) omit sub-paragraph (a).
I24I5675
In regulation 191(1)(b)(i) omit “third”.
Part 24 (flat-rate scheme for farmers)F5776
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F5877
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F5978
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Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)I25I5779
Omit Part 26.
Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)I26I5880
Omit Part 27.
Schedule 1A: Fiscal warehousing regimeF6081
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Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999I27I5982
1
The Value Added Tax (Importation of Investment Gold) Relief Order 1999 M11 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 2004I28I6083
1
The Value Added Tax (Place of Supply of Goods) Order 2004 M12 is amended as follows.
F622
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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 2010I29I6184
1
The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 M13 is amended as follows.
2
In article 3, for the definition of “the Directive” substitute—
“the Directive” means Directive 2003/87/ECM14 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”.
Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010I30I6285
1
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 M15 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 2014I31I6386
1
The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 M16 is amended as follows.
2
In article 3(1) omit “intra-Community”.
F633
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Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016I32I6487
1
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 M17 is amended as follows.
2
In article 3(1) omit “intra-community”.
Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017I33I6588
1
Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 M18 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