PART 2 U.K.Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Treatment of Transactions) Order 1995 U.K.

10.—(1) The Value Added Tax (Treatment of Transactions) Order 1995 M1 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 ”;

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In article 4—

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

F2 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 10(2)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 10(3)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 10 not in force at made date, see reg. 1

I2 Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 1995/958, amended by S.I. 1999/3119 and 2006/2187.