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Statutory Instruments

2019 No. 59

Exiting The European Union

Value Added Tax

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

Made

21st January 2019

Laid before the House of Commons

22nd January 2019

Coming into force in accordance with regulation 1

M1 The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 .

The Treasury consider it appropriate in consequence of the Taxation (Cross-border Trade) Act 2018 and in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.

PART 1 Preliminary

Citation and commencement I1,I2

1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

PART 2 Amendment of secondary legislation relating to value added tax

Prospective

Amendment of the Value Added Tax (Terminal Markets) Order 1973

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Imported Goods) Relief Order 1984I3,I4

M23. —(1)The Value Added Tax (Imported Goods) Relief Order 1984 is amended as follows.

(2) In article 2—

(a) in paragraph (1)—

(i) in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ” ;

(ii) after the definition of “exported” insert—

[F2 “ “importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994; ” F2] ;

(iii) omit the definition of “third country”;

(b) for paragraph (2) substitute—

“ (2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code. ” ;

(c) omit paragraphs (4) and (5).

(3) In article 3, in paragraph (2) omit “from a place outside or within the member States”.

(4) In Schedule 2—

(a) in Group 3, in Item 3 for “in a third country” substitute “ abroad ” ;

(b) in Group 5—

(i) in Item 3 omit “from a place outside the member States”;

(ii) for Note (2) substitute—

“ (2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met. ” ;

(c) in Group 6—

(i) in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ” ;

(ii) in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ” ;

(d) in Group 7, in Note (2) omit “third”.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986I5,I6

M34. —(1)The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 is amended as follows.

(2) In article 3(1) omit “from a place outside the member States”.

Amendment of the Value Added Tax (Cars) Order 1992I7,I8

M45. —(1)The Value Added Tax (Cars) Order 1992 is amended as follows.

(2) In article 4—

(a) in paragraph (1)—

F3 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) in sub-paragraph (f) omit “acquired from another member State or”;

(b) in paragraphs (1A) and (1B) omit “, acquisition” in both places;

F4 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In article 5—

(a) in paragraph (1)(c) omit “or acquired from another member State”;

(b) in paragraph (2) omit “or acquisition”;

(c) in paragraph (3)(b)—

(i) omit “or acquired from another member State”;

(ii) for “, importation or acquisition from another member State” substitute “ or importation ” .

(4) In article 8, in paragraph (2)(b) omit “or a corresponding provision of the law of another member State”.

Amendment of the Value Added Tax (Imported Gold) Relief Order 1992I9,I10

M56. —(1)The Value Added Tax (Imported Gold) Relief Order 1992 is amended as follows.

(2) In article 2 omit “from a place outside the Member States”.

Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992I11,I12

M67. —(1)The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 is amended as follows.

(2) In article 2—

(a) in paragraph (1)—

(i) in the words before sub-paragraph (a), for “temporary importation arrangements” substitute “ a temporary admission procedure ” ;

(ii) for sub-paragraph (a) substitute—

“ (a) the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018M7 continue to be met; and ” ;

(iii) in sub-paragraph (b), for “member States” substitute “ United Kingdom ” ;

(b) for paragraph (2), substitute—

“ (2) “ Goods held under a temporary admission procedure ” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018. ” .

Amendment of the Value Added Tax (Input Tax) Order 1992I13,I14

M88. —(1)The Value Added Tax (Input Tax) Order 1992 is amended as follows.

(2) In article 2—

(a) in the definition of “motor dealer” omit “or acquiring from another member State”;

(b) in the definition of “stock in trade”—

(i) in paragraph (a) omit “or acquired from another member State”;

(ii) in paragraph (b)(ii) omit “, acquisition from another member State”.

(3) In article 4—

(a) in paragraph (1)—

(i) omit sub-paragraph (b), but not the final “or”;

(ii) in the words after sub-paragraph (c) omit “or acquired from another member State”;

(b) in paragraph (3)—

(i) in the words before sub-paragraph (a) omit “, acquisition from another member State”;

(ii) in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;

(iii) in sub-paragraph (c) omit “, or acquired from another member State by him from”;

(c) in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.

(4) In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.

(5) In article 6 omit “, acquisition”.

(6) In article 7—

(a) in paragraph (1) omit sub-paragraph (b), but not the final “or”;

(b) in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;

(c) in paragraph (2A), in sub-paragraph (a)—

(i) omit “, acquired from another member State,”;

(ii) omit “, acquisition”;

(d) in paragraph (2B), in sub-paragraph (b)—

(i) omit “or acquired from another member State”;

(ii) omit “, acquisition”;

(e) in paragraph (2C)—

(i) omit “, acquired from another member State”;

(ii) omit “acquired or”;

(f) in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;

(g) in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.

Amendment of the Value Added Tax (Payments on Account) Order 1993I15,I16

M99. —(1)The Value Added Tax (Payments on Account) Order 1993 is amended as follows.

F5 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In the heading of article 2A omit “intra-community”.

Amendment of the Value Added Tax (Treatment of Transactions) Order 1995I17,I18

M1010. —(1)The Value Added Tax (Treatment of Transactions) Order 1995 is amended as follows.

(2) In article 3—

(a) in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “ into the United Kingdom ” ;

F6 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In article 4—

(a) in paragraph (1)(b), for “from a place outside the member States” substitute “ into the United Kingdom ” ;

F7 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Amendment of the Value Added Tax (Special Provisions) Order 1995

F811. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax Regulations 1995I19,I20

M1112.The Value Added Tax Regulations 1995 are amended as follows.

Prospective

Part 1 (preliminary)

F913. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 2 (registration and provisions for special cases)

F1014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1216. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 3 (VAT invoices and other invoicing requirements)

F1317. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1418. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1519. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1620. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1721. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1822. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F1923. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 4 (EC sales statements)

F2125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 4A (reverse charge sales statements)I21,I22

26. In regulation 23A, in the definition of “relevant supply” omit “intra-community”.

Prospective

Part 5 (accounting, payment and records)

F2227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2328. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2429. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2530. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2631. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I23,I24

32. In regulation 31A(2), for “15,000 euro” substitute “ £13,000 ” .

Prospective

F2733. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2834. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F2935. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3036. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I25,I26

37. In the heading of regulation 38A omit “intra-community”.

Prospective

F3138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 5A (reimbursement arrangements)I27,I28

40. In regulation 43A, in the definition of “claim” omit paragraph (b) and the preceding “or”.

Prospective

Part 7A (flat-rate scheme for small businesses)

F3341. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3442. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 11 (time of supply and time of acquisition)

F3543. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3644. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3745. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3846. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F3947. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 12 (valuation of acquisitions)

F4048. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 13 (place of supply)

F4149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 14 (input tax and partial exemption)

F4250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F4351. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F4452. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F4553. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F4654. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F4755. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 15A (goods used for non-business purposes during their economic life)

F4856. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F4957. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 16(A) (fiscal and other warehousing regimes)

F5058. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5260. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5361. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 17 (means of transport)

F5462. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5563. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5664. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 19 (bad debt relief (the new scheme)) I29,I30

65. In regulation 165—

(a) in the definition of “claim” omit “or 166AA”;

(b) in the definition of “return” omit the words after “25”;

(c) omit the definition of “tax period”.

I31,I32

66. In regulation 166(1) omit “Subject to regulation 166AA, and”.

I33,I34

67. Omit regulation 166AA.

I35,I36

68. In regulation 168 omit paragraph (4).

I37,I38

69. In regulation 171—

(a) in paragraph (1) omit “Subject to regulation 171A,”;

(b) in paragraph (2) omit “Subject to regulation 171B,”;

(c) in paragraph (3) omit “Subject to regulation 171B and,”.

I39,I40

70. Omit regulations 171A and 171B.

Part 20 (repayments to community traders)I41,I42

71. Omit Part 20.

Part 21 (repayments to third country traders)I43,I44

72. In the heading of Part 21, for “third country traders” substitute “ traders outside the United Kingdom ” .

I45,I46

73. In regulation 185(1)—

(a) omit the definition of “third country”;

(b) in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ” .

I47,I48

74. In regulation 188—

(a) in paragraph (1) omit “third”;

(b) in paragraph (2) omit sub-paragraph (a).

I49,I50

75. In regulation 191(1)(b)(i) omit “third”.

Prospective

Part 24 (flat-rate scheme for farmers)

F5776. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5877. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F5978. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)I51,I52

79. Omit Part 26.

Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)I53,I54

80. Omit Part 27.

Prospective

Schedule 1A: Fiscal warehousing regime

F6081. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999I55,I56

M1282. —(1)The Value Added Tax (Importation of Investment Gold) Relief Order 1999 is amended as follows.

(2) In article 3 omit “from places outside the member States”.

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004I57,I58

M1383. —(1)The Value Added Tax (Place of Supply of Goods) Order 2004 is amended as follows.

F61 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F62 (3) Omit Part 4 (chain transactions) (regulations 15 to 18). F62]

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010I59,I60

M1484. —(1)The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 is amended as follows.

(2) In article 3, for the definition of “the Directive” substitute—

“ “ the Directive ” means Directive 2003/87/EC M15 of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day; ” .

(3) In article 4 omit “intra-community”.

Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010I61,I62

M1685. —(1)The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 is amended as follows.

(2) In article 3, in the words before paragraph (a) omit “from a place outside the member States”.

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014I63,I64

M1786. —(1)The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 is amended as follows.

(2) In article 3(1) omit “intra-Community”.

F63 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016I65,I66

M1887. —(1)The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 is amended as follows.

(2) In article 3(1) omit “intra-community”.

Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017I67,I68

M1988. —(1)Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 is amended as follows.

(2) In regulation 5—

(a) in paragraph (2), for “EU” substitute “ United Kingdom ” ;

(b) for paragraph (3) substitute—

“ (3) E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—

(a) where the place of supply of the services is the United Kingdom, it is an exempt supply; or

(b) in any other case, it would be an exempt supply if it were made in the United Kingdom. ” .

(3) In regulation 6—

(a) in paragraph (2), for “EU” substitute “ United Kingdom ” ;

(b) in paragraph (4)—

(i) in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ” ;

(ii) for sub-paragraph (a) substitute—

“ (a) is an exempt supply made in the United Kingdom; or ” .

PART 3 Revocations

I69,I70

89. The following Orders are revoked, so far as not already revoked—

F64 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F65 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F66 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F67 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F68 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F69 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rebecca Harris

Craig Whittaker

Two of the Lord Commissioners of Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019.
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (2019/59)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Reg. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F2Words in reg. 3(2)(a)(ii) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(2) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F3Reg. 5(2)(a)(i) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F4Reg. 5(2)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F5Reg. 9(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F6Reg. 10(2)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F7Reg. 10(3)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F8Reg. 11 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F9Reg. 13 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F10Reg. 14 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F11Reg. 15 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F12Reg. 16 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F13Reg. 17 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F14Reg. 18 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F15Reg. 19 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F16Reg. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F17Reg. 21 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F18Reg. 22 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F19Reg. 23 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F20Reg. 24 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F21Reg. 25 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F22Reg. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F23Reg. 28 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F24Reg. 29 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F25Reg. 30 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F26Reg. 31 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F27Reg. 33 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F28Reg. 34 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F29Reg. 35 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F30Reg. 36 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F31Reg. 38 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F32Reg. 39 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F33Reg. 41 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F34Reg. 42 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F35Reg. 43 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F36Reg. 44 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F37Reg. 45 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F38Reg. 46 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F39Reg. 47 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F40Reg. 48 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F41Reg. 49 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F42Reg. 50 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F43Reg. 51 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F44Reg. 52 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F45Reg. 53 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F46Reg. 54 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F47Reg. 55 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F48Reg. 56 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F49Reg. 57 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F50Reg. 58 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F51Reg. 59 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F52Reg. 60 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F53Reg. 61 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F54Reg. 62 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F55Reg. 63 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F56Reg. 64 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F57Reg. 76 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F58Reg. 77 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F59Reg. 78 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F60Reg. 81 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F61Reg. 83(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(3) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F62Reg. 83(3) inserted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495) , regs. 1(2) , 19(2) ; S.I. 2020/1641 , reg. 2 , Sch.inserted
F63Reg. 86(3) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F64Reg. 89(a) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F65Reg. 89(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F66Reg. 89(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F67Reg. 89(d) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F68Reg. 89(e) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
F69Reg. 89(f) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 104(4) (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
I1Reg. 1 not in force at made date, see reg. 1
I2Reg. 1 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I3Reg. 3 not in force at made date, see reg. 1
I4Reg. 3 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I5Reg. 4 not in force at made date, see reg. 1
I6Reg. 4 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I7Reg. 5 not in force at made date, see reg. 1
I8Reg. 5 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I9Reg. 6 not in force at made date, see reg. 1
I10Reg. 6 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I11Reg. 7 not in force at made date, see reg. 1
I12Reg. 7 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I13Reg. 8 not in force at made date, see reg. 1
I14Reg. 8 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I15Reg. 9 not in force at made date, see reg. 1
I16Reg. 9 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I17Reg. 10 not in force at made date, see reg. 1
I18Reg. 10 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I19Reg. 12 not in force at made date, see reg. 1
I20Reg. 12 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I21Reg. 26 not in force at made date, see reg. 1
I22Reg. 26 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I23Reg. 32 not in force at made date, see reg. 1
I24Reg. 32 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I25Reg. 37 not in force at made date, see reg. 1
I26Reg. 37 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I27Reg. 40 not in force at made date, see reg. 1
I28Reg. 40 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I29Reg. 65 not in force at made date, see reg. 1
I30Reg. 65 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I31Reg. 66 not in force at made date, see reg. 1
I32Reg. 66 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I33Reg. 67 not in force at made date, see reg. 1
I34Reg. 67 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I35Reg. 68 not in force at made date, see reg. 1
I36Reg. 68 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I37Reg. 69 not in force at made date, see reg. 1
I38Reg. 69 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I39Reg. 70 not in force at made date, see reg. 1
I40Reg. 70 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I41Reg. 71 not in force at made date, see reg. 1
I42Reg. 71 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I43Reg. 72 not in force at made date, see reg. 1
I44Reg. 72 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I45Reg. 73 not in force at made date, see reg. 1
I46Reg. 73 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I47Reg. 74 not in force at made date, see reg. 1
I48Reg. 74 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I49Reg. 75 not in force at made date, see reg. 1
I50Reg. 75 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I51Reg. 79 not in force at made date, see reg. 1
I52Reg. 79 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I53Reg. 80 not in force at made date, see reg. 1
I54Reg. 80 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I55Reg. 82 not in force at made date, see reg. 1
I56Reg. 82 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I57Reg. 83 not in force at made date, see reg. 1
I58Reg. 83 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I59Reg. 84 not in force at made date, see reg. 1
I60Reg. 84 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I61Reg. 85 not in force at made date, see reg. 1
I62Reg. 85 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I63Reg. 86 not in force at made date, see reg. 1
I64Reg. 86 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I65Reg. 87 not in force at made date, see reg. 1
I66Reg. 87 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I67Reg. 88 not in force at made date, see reg. 1
I68Reg. 88 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I69Reg. 89 not in force at made date, see reg. 1
I70Reg. 89 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
M12018 c. 22 ; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “ the appropriate Minister ” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “ the appropriate Minister ” means the Treasury.
M2S.I. 1984/746 ; relevant amending instruments are S.I. 1987/2108 , 1988/2212, 1992/3120 and 2011/1043.
M3S.I. 1986/939 , as amended by S.I. 1992/3118 ; there are other amending instruments but none is relevant.
M4S.I. 1992/3122 ; relevant amending instruments are S.I. 1995/1269 , 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.
M5S.I. 1992/3124 .
M6S.I. 1992/3130 .
M7S.I. 2018/1249 .
M8S.I. 1992/3222 , amended by S.I. 1995/281 , 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.
M9S.I. 1993/2001 , amended by S.I. 1995/291 , 1996/1196, 2007/1420 and 2011/21.
M10S.I. 1995/958 , amended by S.I. 1999/3119 and 2006/2187.
M11S.I. 1995/2518 ; relevant amending instruments are S.I. 1996/1250 , 1997/1086, 1997/2887, 1998/59, 1999/438, 1999/3029, 1999/3114, 2000/258, 2000/794, 2001/1149, 2002/1074, 2002/1142, 2002/3027, 2003/1114, 2003/1485, 2003/2096, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2005/2231, 2006/3292, 2007/313, 2007/768, 2007/1418, 2007/2085, 2007/3099, 2009/586, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/2240, 2010/2940, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2014/548, 2014/1497, 2014/2430, 2015/1978 and 2018/261; there are other amending instruments which are not relevant.
M12S.I. 1999/3115 .
M13S.I. 2004/3148 , amended by S.I. 2010/2923 . There is another amending instrument but it is not relevant.
M14S.I. 2010/2239 .
M15OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.
M16S.I. 2010/2924 .
M17S.I. 2014/1458 .
M18S.I. 2016/12 , amended by S.I. 2017/778 .
M19S.I. 2017/1216 .
Defined TermSection/ArticleIDScope of Application
abroadreg. 3. of PART 2abroad_rtDf2Ve
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.