PART 5 Amendments to EU Exit Regulations

23 Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019
1 The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 are amended as follows.
S.I. 2019/1214; this instrument is not yet in force.
2 Omit Part 4 (transitional provisions in relation to value added tax) (regulations 4 and 5).
3 In Part 5 (fulfilment businesses) (regulations 6 to 15), in each place it occurs (including the headings), for “exit day” substitute “ IP completion day ”.
Reg. 23 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.