The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

77.  In regulation 145H (removals of goods from a fiscal warehousing regime and transfers overseas)—

(a) in the heading for “overseas” substitute “ outside Great Britain ”;

(b) in paragraph (2)—

(i) omit sub-paragraph (b);

(ii) in sub-paragraph (c), for “the member States” substitute “ Great Britain ”; and

(c) in paragraph (4)—

(i) omit sub-paragraph (b) but not the final “or”;

(ii) in sub-paragraph (c), for “the member States” substitute “ Great Britain ”.

Commencement Information

I1 Reg. 77 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.