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PART 2 Phasing in of border controls: accounting for import VAT
5.Obligation to account for and pay import VAT in accordance with this Chapter
8.Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
9.Modification of the VAT Regulations where this Chapter applies
PART 3 Saving and transitional provision for repayments to Community traders
14.Saving provision for electronic, telecommunication and broadcasting services: non-Union scheme
15.Saving provision for electronic, telecommunication and broadcasting services: Union scheme
16.Saving provision for references to Schedules 3B and 3BA in VATA 1994
17.Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)
18.Saving provision for Part 27 of the Value Added Tax Regulations 1995 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction)
PART 5 Amendments to EU Exit Regulations
19.Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
20.Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
21.Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019
22.Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
23.Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019
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