The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

Schedule 1A: Fiscal warehousing regime

81.  In Schedule 1A—

(a) in paragraph 1—

(i) omit sub-paragraph (e);

(ii) in sub-paragraph (f), for “member States”, in both places it occurs, substitute “United Kingdom”;

(b) in paragraph 3—

(i) omit sub-paragraph (c);

(ii) in sub-paragraph (d), for “member States” substitute “United Kingdom”;

(c) in paragraph 4(b)—

(i) for “articles 145H(4)(b) or” substitute “regulation”;

(ii) for “another member State” substitute “the United Kingdom”;

(iii) for “the member States” substitute “the United Kingdom”.