The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
1Citation and commencement
2Interpretation
3Application of these Regulations
4Accounting for import VAT
5(1) Where the relevant goods are declared for the free-circulation...
6P is required, and is presumed to be so required,...
7Estimation of import VAT
7ACorrection of errors
8Interest in cases of official error
9Withdrawal of the option of a registered person to account for and pay import VAT under these Regulations
10Appeals
11Where an appeal is against a direction of the Commissioners...
12Amendments to the Value Added Tax Regulations 1995
2019 No. 60
Exiting The European Union
Value Added Tax

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

Made
Laid before the House of Commons
Coming into force in accordance with regulation 1.

The Treasury 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 make the following Regulations.

In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following provision in relation to value added tax.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

In accordance with section 56(1) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate to make the following provision in consequence of that Act.