The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 No. 59

PART 2 Amendment of secondary legislation relating to value added tax

Part 5 (accounting, payment and records)

31.  In regulation 31—

(a) in paragraph (1)—

(i) for sub-paragraph (da) substitute—

“(da) all certificates given to him relating to supplies by him of goods or services, provided that, owing to provisions in force which concern fiscal or other warehousing regimes, those supplies are either zero-rated or treated for the purposes of the Act as taking place outside the United Kingdom,”;

(ii) omit sub-paragraphs (e) to (g);

(b) omit paragraph (3).