The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
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EXITING THE EUROPEAN UNION
VALUE ADDED TAX
Statute Law Database
2021-08-26
Expert Participation
2020-12-31
These Regulations amend various statutory instruments relating to value added tax (“VAT”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the UK from the EU. They also make associated savings and transitional provisions.
Part 2Amendment of secondary legislation relating to value added tax
Part 23 (refunds to “do-it-yourself” builders)I189
In regulation 200 M1 (interpretation of Part 23), after “section 35 of” insert “
, or paragraph 18A of Schedule 9ZA M2 to,
”.