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

89.  The following Orders are revoked, so far as not already revoked—

(a) The Value Added Tax (Removal of Goods) Order 1992(1);

(b) The Value Added Tax (Treatment of Transactions) (No. 2) Order 1992(2);

(c) The Value Added Tax (Acquisitions) Relief Order 2002(3);

(d) The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010(4);

(e) The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012(5);

(f) The Value Added Tax (Removal of Goods) (Amendment) Order 2012(6).

(1)

S.I. 1992/3111, amended by S.I. 2011/1043 and 2012/2953. Words “permanent establishment” in article 3 substituted by virtue of section 153(3) of the Finance Act 2003 (c. 14).

(2)

S.I. 1992/3132.

(3)

S.I. 2002/1935.

(4)

S.I. 2010/2925.

(5)

S.I. 2012/2907; article 3 is revoked by paragraph 132(k) of Schedule 8 to the Taxation (Cross-border) Trade Act 2018 (c. 22) on a date to be appointed by the Treasury under section 57(3) of that Act.

(6)

S.I. 2012/2953.