The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 No. 60

Amendments to the Value Added Tax Regulations 1995 U.K.

12.—(1) The Value Added Tax Regulations 1995 M1 are amended as follows.

(2) In regulation 2(1) omit the definitions of “datapost packet”, “post office”, “postal packet” and “universal service provider”;

(3) In regulation 32—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) insert at the appropriate place in paragraph (3) “ (baa) a total of the import VAT which the taxable person is accounting for on his return for that period in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 [F2 , ]”;

(4) In regulation 39—

[F3 (a) in paragraph (2), omit “, except that the total of the output tax due” to the end except for the final full stop; and]

F4 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In regulation 40(1) —

(a) at the appropriate place insert “ (ba) all import VAT for which he is accounting on that return in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 ”; and

F5 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Omit regulation 122.

Textual Amendments

F1 Reg. 12(3)(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, 105(5) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 12(3)(b): comma substituted for full stop (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), 20(4)(a); S.I. 2020/1641, reg. 2, Sch.

F3 Reg. 12(4)(a) substituted (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), 20(4)(b); S.I. 2020/1641, reg. 2, Sch.

F4 Reg. 12(4)(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, 105(5) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F5 Reg. 12(5)(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, 105(5) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 1995/2518. Regulation 2 was amended by paragraph 23 of Schedule 8 to the Postal Services Act 2000 (c. 26). Other relevant amending instruments are S.I. 1996/1250, S.I. 2007/1418, S.I. 2011/2085 and S.I. 2019/59.