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

Statutory Instruments

2019 No. 59

Exiting The European Union

Value Added Tax

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

Made

21st January 2019

Laid before the House of Commons

22nd January 2019

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 M1 .

The Treasury consider it appropriate in consequence of the Taxation (Cross-border Trade) Act 2018 and in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.

Marginal Citations

M1 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.

PART 1 U.K. Preliminary

Citation and commencement U.K.

1.  These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Commencement Information

I1 Reg. 1 not in force at made date, see reg. 1

I2 Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

PART 2 U.K. Amendment of secondary legislation relating to value added tax

Prospective

Amendment of the Value Added Tax (Terminal Markets) Order 1973 U.K.

F1 2.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Amendment of the Value Added Tax (Imported Goods) Relief Order 1984 U.K.

3.—(1) The Value Added Tax (Imported Goods) Relief Order 1984 M2 is amended as follows.

(2) In article 2—

(a) in paragraph (1)—

(i) in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ”;

(ii) after the definition of “exported” insert—

[F2 ““importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;”];

(iii) omit the definition of “third country”;

(b) for paragraph (2) substitute—

“(2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.”;

(c) omit paragraphs (4) and (5).

(3) In article 3, in paragraph (2) omit “from a place outside or within the member States”.

(4) In Schedule 2—

(a) in Group 3, in Item 3 for “in a third country” substitute “ abroad ”;

(b) in Group 5—

(i) in Item 3 omit “from a place outside the member States”;

(ii) for Note (2) substitute—

“(2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.”;

(c) in Group 6—

(i) in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ”;

(ii) in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ”;

(d) in Group 7, in Note (2) omit “third”.

Textual Amendments

F2 Words in reg. 3(2)(a)(ii) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I3 Reg. 3 not in force at made date, see reg. 1

I4 Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M2 S.I. 1984/746; relevant amending instruments are S.I. 1987/2108, 1988/2212, 1992/3120 and 2011/1043.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 U.K.

4.—(1) The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 M3 is amended as follows.

(2) In article 3(1) omit “from a place outside the member States”.

Commencement Information

I5 Reg. 4 not in force at made date, see reg. 1

I6 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M3 S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.

Amendment of the Value Added Tax (Cars) Order 1992 U.K.

5.—(1) The Value Added Tax (Cars) Order 1992 M4 is amended as follows.

(2) In article 4—

(a) in paragraph (1)—

F3 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) in sub-paragraph (f) omit “acquired from another member State or”;

(b) in paragraphs (1A) and (1B) omit “, acquisition” in both places;

F4 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In article 5—

(a) in paragraph (1)(c) omit “or acquired from another member State”;

(b) in paragraph (2) omit “or acquisition”;

(c) in paragraph (3)(b)—

(i) omit “or acquired from another member State”;

(ii) for “, importation or acquisition from another member State” substitute “ or importation ”.

(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.

Textual Amendments

F3 Reg. 5(2)(a)(i) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F4 Reg. 5(2)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I7 Reg. 5 not in force at made date, see reg. 1

I8 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M4 S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.

Amendment of the Value Added Tax (Imported Gold) Relief Order 1992 U.K.

6.—(1) The Value Added Tax (Imported Gold) Relief Order 1992 M5 is amended as follows.

(2) In article 2 omit “from a place outside the Member States”.

Commencement Information

I9 Reg. 6 not in force at made date, see reg. 1

I10 Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M5 S.I. 1992/3124.

Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 U.K.

7.—(1) The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 M6 is amended as follows.

(2) In article 2—

(a) in paragraph (1)—

(i) in the words before sub-paragraph (a), for “temporary importation arrangements” substitute “ a temporary admission procedure ”;

(ii) for sub-paragraph (a) substitute—

“(a) the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M7 continue to be met; and”;

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

(b) for paragraph (2), substitute—

“(2) “Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.”.

Commencement Information

I11 Reg. 7 not in force at made date, see reg. 1

I12 Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M6 S.I. 1992/3130.

M7 S.I. 2018/1249.

Amendment of the Value Added Tax (Input Tax) Order 1992 U.K.

8.—(1) The Value Added Tax (Input Tax) Order 1992 M8 is amended as follows.

(2) In article 2—

(a) in the definition of “motor dealer” omit “or acquiring from another member State”;

(b) in the definition of “stock in trade”—

(i) in paragraph (a) omit “or acquired from another member State”;

(ii) in paragraph (b)(ii) omit “, acquisition from another member State”.

(3) In article 4—

(a) in paragraph (1)—

(i) omit sub-paragraph (b), but not the final “or”;

(ii) in the words after sub-paragraph (c) omit “or acquired from another member State”;

(b) in paragraph (3)—

(i) in the words before sub-paragraph (a) omit “, acquisition from another member State”;

(ii) in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;

(iii) in sub-paragraph (c) omit “, or acquired from another member State by him from”;

(c) in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.

(4) In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.

(5) In article 6 omit “, acquisition”.

(6) In article 7—

(a) in paragraph (1) omit sub-paragraph (b), but not the final “or”;

(b) in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;

(c) in paragraph (2A), in sub-paragraph (a)—

(i) omit “, acquired from another member State,”;

(ii) omit “, acquisition”;

(d) in paragraph (2B), in sub-paragraph (b)—

(i) omit “or acquired from another member State”;

(ii) omit “, acquisition”;

(e) in paragraph (2C)—

(i) omit “, acquired from another member State”;

(ii) omit “acquired or”;

(f) in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;

(g) in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.

Commencement Information

I13 Reg. 8 not in force at made date, see reg. 1

I14 Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M8 S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.

Amendment of the Value Added Tax (Payments on Account) Order 1993 U.K.

9.—(1) The Value Added Tax (Payments on Account) Order 1993 M9 is amended as follows.

F5 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In the heading of article 2A omit “intra-community”.

Textual Amendments

F5 Reg. 9(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I15 Reg. 9 not in force at made date, see reg. 1

I16 Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M9 S.I. 1993/2001, amended by S.I. 1995/291, 1996/1196, 2007/1420 and 2011/21.

Amendment of the Value Added Tax (Treatment of Transactions) Order 1995 U.K.

10.—(1) The Value Added Tax (Treatment of Transactions) Order 1995 M10 is amended as follows.

(2) In article 3—

(a) in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “ into the United Kingdom ”;

F6 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In article 4—

(a) in paragraph (1)(b), for “from a place outside the member States” substitute “ into the United Kingdom ”;

F7 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Reg. 10(2)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F7 Reg. 10(3)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I17 Reg. 10 not in force at made date, see reg. 1

I18 Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M10 S.I. 1995/958, amended by S.I. 1999/3119 and 2006/2187.

Prospective

Amendment of the Value Added Tax (Special Provisions) Order 1995 U.K.

F8 11.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F8 Reg. 11 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Amendment of the Value Added Tax Regulations 1995 U.K.

12.  The Value Added Tax Regulations 1995 M11 are amended as follows.

Commencement Information

I19 Reg. 12 not in force at made date, see reg. 1

I20 Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M11 S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, 1997/1086, 1997/2887, 1998/59, 1999/438, 1999/3029, 1999/3114, 2000/258, 2000/794, 2001/1149, 2002/1074, 2002/1142, 2002/3027, 2003/1114, 2003/1485, 2003/2096, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2005/2231, 2006/3292, 2007/313, 2007/768, 2007/1418, 2007/2085, 2007/3099, 2009/586, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/2240, 2010/2940, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2014/548, 2014/1497, 2014/2430, 2015/1978 and 2018/261; there are other amending instruments which are not relevant.

Prospective

Part 1 (preliminary) U.K.

F9 13.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 Reg. 13 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 2 (registration and provisions for special cases) U.K.

F10 14.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Reg. 14 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F11 15.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Reg. 15 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F12 16.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 Reg. 16 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 3 (VAT invoices and other invoicing requirements) U.K.

F13 17.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13 Reg. 17 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F14 18.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14 Reg. 18 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F15 19.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15 Reg. 19 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F16 20.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F16 Reg. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F17 21.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17 Reg. 21 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F18 22.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18 Reg. 22 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F19 23.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19 Reg. 23 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F20 24.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F20 Reg. 24 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 4 (EC sales statements) U.K.

F21 25.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21 Reg. 25 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Part 4A (reverse charge sales statements) U.K.

26.  In regulation 23A, in the definition of “relevant supply” omit “intra-community”.

Commencement Information

I21 Reg. 26 not in force at made date, see reg. 1

I22 Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 5 (accounting, payment and records) U.K.

F22 27.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22 Reg. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F23 28.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F23 Reg. 28 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F24 29.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F24 Reg. 29 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F25 30.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25 Reg. 30 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F26 31.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26 Reg. 31 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

32.  In regulation 31A(2), for “15,000 euro” substitute “ £13,000 ”.

Commencement Information

I23 Reg. 32 not in force at made date, see reg. 1

I24 Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Prospective

F27 33.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27 Reg. 33 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F28 34.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28 Reg. 34 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F29 35.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29 Reg. 35 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F30 36.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F30 Reg. 36 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

37.  In the heading of regulation 38A omit “intra-community”.

Commencement Information

I25 Reg. 37 not in force at made date, see reg. 1

I26 Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Prospective

F31 38.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F31 Reg. 38 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F32 39.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32 Reg. 39 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Part 5A (reimbursement arrangements) U.K.

40.  In regulation 43A, in the definition of “claim” omit paragraph (b) and the preceding “or”.

Commencement Information

I27 Reg. 40 not in force at made date, see reg. 1

I28 Reg. 40 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 7A (flat-rate scheme for small businesses) U.K.

F33 41.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F33 Reg. 41 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F34 42.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F34 Reg. 42 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 11 (time of supply and time of acquisition) U.K.

F35 43.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F35 Reg. 43 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F36 44.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36 Reg. 44 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F37 45.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37 Reg. 45 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F38 46.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F38 Reg. 46 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F39 47.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F39 Reg. 47 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 12 (valuation of acquisitions) U.K.

F40 48.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F40 Reg. 48 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 13 (place of supply) U.K.

F41 49.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41 Reg. 49 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 14 (input tax and partial exemption) U.K.

F42 50.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F42 Reg. 50 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F43 51.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F43 Reg. 51 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F44 52.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F44 Reg. 52 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F45 53.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45 Reg. 53 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F46 54.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46 Reg. 54 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F47 55.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47 Reg. 55 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 15A (goods used for non-business purposes during their economic life) U.K.

F48 56.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48 Reg. 56 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F49 57.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F49 Reg. 57 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 16(A) (fiscal and other warehousing regimes) U.K.

F50 58.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F50 Reg. 58 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F51 59.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F51 Reg. 59 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F52 60.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F52 Reg. 60 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F53 61.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F53 Reg. 61 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 17 (means of transport) U.K.

F54 62.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F54 Reg. 62 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F55 63.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F55 Reg. 63 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F56 64.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F56 Reg. 64 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Part 19 (bad debt relief (the new scheme)) U.K.

65.  In regulation 165—

(a) in the definition of “claim” omit “or 166AA”;

(b) in the definition of “return” omit the words after “25”;

(c) omit the definition of “tax period”.

Commencement Information

I29 Reg. 65 not in force at made date, see reg. 1

I30 Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

66.  In regulation 166(1) omit “Subject to regulation 166AA, and”.

Commencement Information

I31 Reg. 66 not in force at made date, see reg. 1

I32 Reg. 66 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

67.  Omit regulation 166AA.

Commencement Information

I33 Reg. 67 not in force at made date, see reg. 1

I34 Reg. 67 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

68.  In regulation 168 omit paragraph (4).

Commencement Information

I35 Reg. 68 not in force at made date, see reg. 1

I36 Reg. 68 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

69.  In regulation 171—

(a) in paragraph (1) omit “Subject to regulation 171A,”;

(b) in paragraph (2) omit “Subject to regulation 171B,”;

(c) in paragraph (3) omit “Subject to regulation 171B and,”.

Commencement Information

I37 Reg. 69 not in force at made date, see reg. 1

I38 Reg. 69 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

70.  Omit regulations 171A and 171B.

Commencement Information

I39 Reg. 70 not in force at made date, see reg. 1

I40 Reg. 70 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 20 (repayments to community traders) U.K.

71.  Omit Part 20.

Commencement Information

I41 Reg. 71 not in force at made date, see reg. 1

I42 Reg. 71 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 21 (repayments to third country traders) U.K.

72.  In the heading of Part 21, for “third country traders” substitute “ traders outside the United Kingdom ”.

Commencement Information

I43 Reg. 72 not in force at made date, see reg. 1

I44 Reg. 72 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

73.  In regulation 185(1)—

(a) omit the definition of “third country”;

(b) in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ”.

Commencement Information

I45 Reg. 73 not in force at made date, see reg. 1

I46 Reg. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

74.  In regulation 188—

(a) in paragraph (1) omit “third”;

(b) in paragraph (2) omit sub-paragraph (a).

Commencement Information

I47 Reg. 74 not in force at made date, see reg. 1

I48 Reg. 74 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

75.  In regulation 191(1)(b)(i) omit “third”.

Commencement Information

I49 Reg. 75 not in force at made date, see reg. 1

I50 Reg. 75 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Prospective

Part 24 (flat-rate scheme for farmers) U.K.

F57 76.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F57 Reg. 76 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F58 77.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F58 Reg. 77 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Prospective

F59 78.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F59 Reg. 78 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns) U.K.

79.  Omit Part 26.

Commencement Information

I51 Reg. 79 not in force at made date, see reg. 1

I52 Reg. 79 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction) U.K.

80.  Omit Part 27.

Commencement Information

I53 Reg. 80 not in force at made date, see reg. 1

I54 Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Prospective

Schedule 1A: Fiscal warehousing regime U.K.

F60 81.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F60 Reg. 81 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999 U.K.

82.—(1) The Value Added Tax (Importation of Investment Gold) Relief Order 1999 M12 is amended as follows.

(2) In article 3 omit “from places outside the member States”.

Commencement Information

I55 Reg. 82 not in force at made date, see reg. 1

I56 Reg. 82 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M12 S.I. 1999/3115.

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004 U.K.

83.—(1) The Value Added Tax (Place of Supply of Goods) Order 2004 M13 is amended as follows.

F61 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F62 (3) Omit Part 4 (chain transactions) (regulations 15 to 18).]

Textual Amendments

F61 Reg. 83(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F62 Reg. 83(3) inserted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 19(2); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I57 Reg. 83 not in force at made date, see reg. 1

I58 Reg. 83 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M13 S.I. 2004/3148, amended by S.I. 2010/2923. There is another amending instrument but it is not relevant.

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 U.K.

84.—(1) The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 M14 is amended as follows.

(2) In article 3, for the definition of “the Directive” substitute—

““the Directive” means Directive 2003/87/EC M15 of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;”.

(3) In article 4 omit “intra-community”.

Commencement Information

I59 Reg. 84 not in force at made date, see reg. 1

I60 Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M14 S.I. 2010/2239.

M15 OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.

Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 U.K.

85.—(1) The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 M16 is amended as follows.

(2) In article 3, in the words before paragraph (a) omit “from a place outside the member States”.

Commencement Information

I61 Reg. 85 not in force at made date, see reg. 1

I62 Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M16 S.I. 2010/2924.

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 U.K.

86.—(1) The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 M17 is amended as follows.

(2) In article 3(1) omit “intra-Community”.

F63 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F63 Reg. 86(3) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I63 Reg. 86 not in force at made date, see reg. 1

I64 Reg. 86 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M17 S.I. 2014/1458.

Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 U.K.

87.—(1) The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 M18 is amended as follows.

(2) In article 3(1) omit “intra-community”.

Commencement Information

I65 Reg. 87 not in force at made date, see reg. 1

I66 Reg. 87 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M18 S.I. 2016/12, amended by S.I. 2017/778.

Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 U.K.

88.—(1) Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 M19 is amended as follows.

(2) In regulation 5—

(a) in paragraph (2), for “EU” substitute “ United Kingdom ”;

(b) for paragraph (3) substitute—

“(3) E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—

(a) where the place of supply of the services is the United Kingdom, it is an exempt supply; or

(b) in any other case, it would be an exempt supply if it were made in the United Kingdom.”.

(3) In regulation 6—

(a) in paragraph (2), for “EU” substitute “ United Kingdom ”;

(b) in paragraph (4)—

(i) in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ”;

(ii) for sub-paragraph (a) substitute—

“(a) is an exempt supply made in the United Kingdom; or”.

Commencement Information

I67 Reg. 88 not in force at made date, see reg. 1

I68 Reg. 88 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M19 S.I. 2017/1216.

PART 3 U.K. Revocations

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

F64 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F65 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F66 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F67 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F68 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F69 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F64 Reg. 89(a) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F65 Reg. 89(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F66 Reg. 89(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F67 Reg. 89(d) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F68 Reg. 89(e) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F69 Reg. 89(f) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I69 Reg. 89 not in force at made date, see reg. 1

I70 Reg. 89 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Rebecca Harris

Craig Whittaker

Two of the Lord Commissioners of Her Majesty's Treasury

Explanatory Note

(This note is not part of the Regulations)

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.

The Regulations make consequential amendments to secondary legislation relating to value added tax (“VAT”) in line with changes made by the European Union (Withdrawal) Act 2018 (c. 16) and TCTA. They revoke legislation relating to VAT which is inoperable as a result of the abolition of acquisition VAT by the TCTA.

The Regulations are made to address failures of retained EU law to operate effectively, and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.

Under regulation 1 the Regulations are to come into force on such day or days as the Treasury may appoint.

Part 2 amends secondary legislation relating to VAT, including the Value Added Tax Regulations 1995 (“the principal VAT Regulations”). Amendments are made to reflect the fact that the United Kingdom is no longer a member State of the EU and that EU member States are now treated in the same way as the rest of the world vis-à-vis the United Kingdom. Amendments are made as a consequence of the abolition of acquisition VAT and extension of import VAT to EU member States and to reflect the new definition of importation and other new terminology, such as “temporary admission procedure” in TCTA.

Amendments to the Value Added Tax (Payments on Account) Order 1993 (regulation 9) take account of new accounting procedures for import VAT introduced in the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019.

Part 3 revokes legislation relating to VAT which is inoperable as a result of the abolition of acquisition VAT by, and introduction of new customs procedures under, the TCTA. It also revokes legislation relating to VAT which is spent as a result of these revocations. The Value Added Tax (Removal of Goods) Order 1992 sets out various circumstances in which movements of goods between EU member States will not be treated as a supply of goods. The Value Added Tax (Treatment of Transactions) (No. 2) Order 1992 treats the supply to a Central Bank of gold by a supplier in an EU member State as not giving rise to an acquisition of goods. The Value Added Tax (Acquisitions Relief) Order 2002 provides that no VAT is payable on an acquisition of goods from an EU member State where, had the goods been imported from outside the European Union, relief would have been given. The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 makes provision in relation to the removal of gas, electricity, heat or cooling supplied through a network situated within the territory of an EU member State. The Value Added Tax (Research for European Infrastructure Consortia) Order 2012 provides VAT relief on imports or acquisitions of goods by a European Research Infrastructure Consortium. The Value Added Tax (Removal of Goods) (Amendment) Order 2012 amends the Value Added Tax (Removal of Goods) Order 1992 and is spent as a result of the revocation of that Order.

This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.