The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 U.K.

104.—(1) The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 3(2), for the definition inserted by sub-paragraph (a)(ii) substitute—

““importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;”.

(3) Omit the amendments made by regulation 83(2) to Part 3 of the Value Added Tax (Place of Supply of Goods) Order 2004 M2 ;

(4) Omit regulations 2, 5(2)(a)(i) and (2)(c), 9(2), 10(2)(b) and (3)(b), 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 33, 34, 35, 36, 38, 39, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 76, 77, 78, 81, 86(3), 89(a), (b), (c), (d), (e) and (f).

Commencement Information

I1 Reg. 104 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/59, amended by S.I. 2020/1495. Neither of these instruments is yet in force.

M2 S.I. 2004/3148; relevant amending instruments are S.I. 2010/2923, 2019/59 and 2020/1495. It is also amended by Schedule 2 to TPTPA and this instrument.