The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 No. 1495

PART 4 Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

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)

18.—(1) Part 27 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 80 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019(1).

(2) To the extent that it continues to apply, Part 27 has effect subject to such modifications as may be specified in a notice published by the Commissioners(2).

(1)

S.I. 2019/59; regulation 80 is not yet in force.

(2)

See footnote to regulation 14(2) of these Regulations.