The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
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EXITING THE EUROPEAN UNION
VALUE ADDED TAX
Statute Law Database
2021-11-22
Expert Participation
2020-12-31
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.
PART 2Amendment of secondary legislation relating to value added tax