Statutory Instruments
2020 No. 1384
Value Added Tax
The Value Added Tax (Amendment) Regulations 2020
Made
30th November 2020
Laid before the House of Commons
1st December 2020
Coming into force
1st January 2021
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 54(1) and (6)(a) and (b) of the Value Added Tax Act 1994(1).
1994 c. 23 (“the Act”); section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”, “prescribed” as meaning prescribed by regulations and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 54 of the Act was amended by paragraph 4 of Schedule 28, and paragraph 7 of Schedule 29 to the Finance Act 2012 (c. 14). There is an amendment to section 54 made by paragraph 54 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) which has yet to be commenced.