The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020

Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020

3.  Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020(1) does not apply to regulation 2.

(1)

2020 c. 1; Schedule 5 has effect by virtue of section 41(4) and (6) of the Act and is not yet fully in force. Paragraph 1(1) of Schedule 5 is not yet in force.