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

Schedule 1A U.K.

90.  In Schedule 1A M1 (fiscal warehousing)—

(a) in paragraph 1—

(i) omit sub-paragraph (e);

(ii) in sub-paragraph (f) for “the member States” in both places it occurs substitute “ Great Britain ”;

(b) in paragraph 3—

(i) omit sub-paragraph (c);

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

(c) in paragraph 4(b)—

(i) for “articles 145H(4)(b) or” substitute “ regulation ”;

(ii) for “another member State” substitute “ Great Britain ”;

(iii) for “the member States” substitute “ Great Britain ”.

Commencement Information

I1 Reg. 90 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Inserted by S.I. 1996/1250 and amended by S.I. 2019/59. The amendments made by the latter instrument are not yet in force and some of its provisions are omitted by this instrument.