Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
This section has no associated Explanatory Memorandum
19.—(1) The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019(1) are amended as follows.
(2) In regulation 83 (amendment of the Value Added Tax (Place of Supply of Goods) Order 2004(2)), after paragraph (2) insert—
“(3) Omit Part 4 (chain transactions) (regulations 15 to 18).”
(1)
S.I. 2019/59; this instrument is not yet in force.
(2)
S.I. 2004/3148; Part 4 (chain transactions) was inserted by S.I. 2019/1507.