PART 5Amendments to EU Exit Regulations
Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019I123
1
The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
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
”
.