http://www.legislation.gov.uk/uksi/2020/1312/regulation/9/2020-12-31
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.
I19
After that Note insert—
6ZA
“Customs and excise airport” has the same meaning as in the Management Act.