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

Amendment of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019U.K.

This section has no associated Explanatory Memorandum

106.—(1) The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 2, for “3 to 7” substitute “ 3, 4 and 5 ”.

(3) Omit regulations 3(2), 6, 7 and 9(2).

Commencement Information

I1Reg. 106 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1S.I. 2019/91. This instrument is not yet in force.