The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

1. Introductory TextNext Match

2. PART 1 PreliminaryPrevious MatchNext Match

   1. 1. Citation and commencementPrevious MatchNext Match

   2. 2. Interpretation - generalPrevious MatchNext Match

3. PART 2 Phasing in of border controls: accounting for import VATPrevious MatchNext Match

   1. CHAPTER 1 PreliminaryPrevious MatchNext Match

      1. 3. Interpretation of Part 2Previous MatchNext Match

   2. CHAPTER 2 Accounting for import VAT by VAT registered persons making transitional simplified Customs declarations using the EIDR procedurePrevious MatchNext Match

      1. 4. Application of this ChapterPrevious MatchNext Match

      2. 5. Obligation to account for and pay import VAT in accordance with this ChapterPrevious MatchNext Match

      3. 6. Relevant importationPrevious MatchNext Match

      4. 7. Obligation to account for import VAT on VAT returnPrevious MatchNext Match

      5. 8. Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019Previous MatchNext Match

      6. 9. Modification of the VAT Regulations where this Chapter appliesPrevious MatchNext Match

   3. CHAPTER 3 Accounting for import VAT: other circumstancesPrevious MatchNext Match

      1. 10. Power to make provision by public notice for bringing into account import VATPrevious MatchNext Match

4. PART 3 Saving and transitional provision for repayments to Community tradersPrevious MatchNext Match

   1. 11. Saving and transitional provision for repayments to Community tradersPrevious MatchNext Match

   2. 12. Transitional provision for partial exemption adjustments relating to the period from 1st January 2020 to IP completion dayPrevious MatchNext Match

5. PART 4 Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemesPrevious MatchNext Match

   1. 13. Interpretation of Part 4Previous MatchNext Match

   2. 14. Saving provision for electronic, telecommunication and broadcasting services: non-Union schemePrevious MatchNext Match

   3. 15. Saving provision for electronic, telecommunication and broadcasting services: Union schemePrevious MatchNext Match

   4. 16. Saving provision for references to Schedules 3B and 3BA in VATA 1994Previous MatchNext Match

   5. 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)Previous MatchNext Match

   6. 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)Previous MatchNext Match

6. PART 5 Amendments to EU Exit RegulationsPrevious MatchNext Match

   1. 19. Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019Previous MatchNext Match

   2. 20. Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019Previous MatchNext Match

   3. 21. Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019Previous MatchNext Match

   4. 22. Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019Previous MatchNext Match

   5. 23. Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019Previous MatchNext Match

7. PART 6 Revocation of retained direct EU legislation concerning simplification measures for VAT on fuel and hiring or leasing a car where car is not used entirely for business purposesPrevious MatchNext Match

   1. 24. InterpretationPrevious MatchNext Match

   2. 25. The EU legislation ceases to have effect. Previous MatchNext Match

8. PART 7 Other revocationsPrevious MatchNext Match

   1. 26. The following Regulations are revoked, so far as not already...Previous MatchNext Match

9. Signature Previous MatchNext Match

10. Explanatory Note Previous Match