http://www.legislation.gov.uk/uksi/2020/1312/regulation/2

The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

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EXITING THE EUROPEAN UNION

VALUE ADDED TAX

Statute Law Database

2021-08-25

Expert Participation

2020-12-31

These Regulations amend the Taxation (Cross-border Trade) Act 2018 (c. 22: “TCTA”) and the Value Added Tax Act 1994 (c. 23: “VATA”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.