http://www.legislation.gov.uk/uksi/2021/714/regulation/10
The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
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EXITING THE EUROPEAN UNION
VALUE ADDED TAX
Statute Law Database
2024-05-16
Expert Participation
2021-08-01
These Regulations, which come into force on 1st July 2021, make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament.
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In the Taxation (Cross-border Trade) Act 2018, in Schedule 8 omit paragraph 14 M1.