http://www.legislation.gov.uk/uksi/2019/59/regulation/71/made
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
en
King's Printer of Acts of Parliament
2019-01-21
EXITING THE EUROPEAN UNION
VALUE ADDED TAX
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.