Citation and commencement

1. —(1) These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019.

(2) These Regulations come into force on such day or days as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 (“ the Act ”) appoint.

Interpretation

2. In these Regulations—

“ the Act ” has the meaning given by regulation 1(2),

“ VATA 1994 ” means the Value Added Tax Act 1994 ,

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Transitional provisions etc

3. —(1) The amendments made by Part 3 of the Act (value added tax) do not have effect in relation to supplies made, and acquisitions taking place, before IP completion day .

(2) In determining for the purposes of this regulation the time when a supply or acquisition of goods is made ignore sections 18(4)(a) and 18B(4) of VATA 1994 .

(3) In determining for the purposes of this regulation the time when a supply of services is made—

(a) invoices and other documents provided to any person before IP completion day are to be disregarded,

(b) so much (if any) of any payment received by the supplier before IP completion day as relates to times on or after IP completion day are to be treated as received on IP completion day , and

(c) so much (if any) of any payment received by the supplier on or after IP completion day as relates to times before IP completion day are to be treated as if they were received before IP completion day .

(4) A payment in respect of any services is to be taken for the purposes of paragraph (3) to relate to the time of the performance of those services.

(5) But where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before IP completion day and a part of which does not—

(a) an apportionment is to be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before IP completion day ;

(b) the payment is, to that extent to be taken for the purposes of paragraph (3) to relate to a time before IP completion day ; and

(c) the remainder, if any, of the payment is to be taken for the purposes of paragraph (3) to relate to times on or after IP completion day .

4. The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.

5. Any reference to a section 55A statement in—

(a) section 65 of VATA 1994 (inaccuracies in section 55A statement), or

(b) section 66 of VATA 1994 (failure to submit section 55A statement) ,

is to be read after IP completion day as including a reference to a statement which in accordance with regulations under paragraph 2(3) of Schedule 11 to VATA 1994 was required to be submitted before IP completion day .