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”.