Amendment of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 20205

1

The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 202010 are amended as follows.

2

In regulation 4(a)(application of chapter) omit “into Great Britain from the EU”.

3

In regulation 6 (relevant importation)—

a

omit “into Great Britain from the EU”;

b

in paragraph (c) omit “during the period beginning at IP completion day and ending on 31st December 2021”.

4

In regulation 10(2) (power to make provision by public notice for bringing into account import VAT) omit “into Great Britain from the EU”.