http://www.legislation.gov.uk/uksi/2019/59/regulation/71/2020-12-31
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.