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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

F1 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

M2 3. —(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 1986 I5,I6

M3 4. —(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 1992 I7,I8

M4 5. —(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 1992 I9,I10

M5 6. —(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 1992 I11,I12

M6 7. —(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 2018 M7 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 1992 I13,I14

M8 8. —(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 1993 I15,I16

M9 9. —(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 1995 I17,I18

M10 10. —(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

F8 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax Regulations 1995 I19,I20

M11 12. The Value Added Tax Regulations 1995 are amended as follows.

Prospective

Part 1 (preliminary)

F9 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 2 (registration and provisions for special cases)

F10 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F11 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F12 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 3 (VAT invoices and other invoicing requirements)

F13 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F14 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F15 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F16 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F17 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F18 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F19 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F20 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 4 (EC sales statements)

F21 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)

F22 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F23 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F24 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F25 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F26 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I23,I24

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

Prospective

F27 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F28 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F29 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F30 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I25,I26

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

Prospective

F31 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F32 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)

F33 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F34 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 11 (time of supply and time of acquisition)

F35 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F36 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F37 45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F38 46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F39 47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 12 (valuation of acquisitions)

F40 48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 13 (place of supply)

F41 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 14 (input tax and partial exemption)

F42 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F43 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F44 52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F45 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F46 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F47 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

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

F48 56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F49 57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

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

F50 58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F51 59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F52 60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F53 61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

Part 17 (means of transport)

F54 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F55 63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F56 64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)

F57 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F58 77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prospective

F59 78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

F60 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

M12 82. —(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 2004 I57,I58

M13 83. —(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 2010 I59,I60

M14 84. —(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 2010 I61,I62

M16 85. —(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 2014 I63,I64

M17 86. —(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 2016 I65,I66

M18 87. —(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 2017 I67,I68

M19 88. —(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)
Version from: 31 December 2020

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Reg. 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
F2 Words 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
F3 Reg. 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
F4 Reg. 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
F5 Reg. 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
F6 Reg. 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
F7 Reg. 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
F8 Reg. 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
F9 Reg. 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
F10 Reg. 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
F11 Reg. 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
F12 Reg. 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
F13 Reg. 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
F14 Reg. 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
F15 Reg. 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
F16 Reg. 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
F17 Reg. 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
F18 Reg. 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
F19 Reg. 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
F20 Reg. 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
F21 Reg. 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
F22 Reg. 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
F23 Reg. 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
F24 Reg. 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
F25 Reg. 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
F26 Reg. 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
F27 Reg. 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
F28 Reg. 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
F29 Reg. 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
F30 Reg. 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
F31 Reg. 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
F32 Reg. 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
F33 Reg. 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
F34 Reg. 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
F35 Reg. 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
F36 Reg. 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
F37 Reg. 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
F38 Reg. 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
F39 Reg. 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
F40 Reg. 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
F41 Reg. 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
F42 Reg. 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
F43 Reg. 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
F44 Reg. 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
F45 Reg. 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
F46 Reg. 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
F47 Reg. 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
F48 Reg. 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
F49 Reg. 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
F50 Reg. 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
F51 Reg. 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
F52 Reg. 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
F53 Reg. 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
F54 Reg. 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
F55 Reg. 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
F56 Reg. 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
F57 Reg. 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
F58 Reg. 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
F59 Reg. 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
F60 Reg. 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
F61 Reg. 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
F62 Reg. 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
F63 Reg. 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
F64 Reg. 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
F65 Reg. 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
F66 Reg. 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
F67 Reg. 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
F68 Reg. 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
F69 Reg. 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
I1 Reg. 1 not in force at made date, see reg. 1
I2 Reg. 1 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I3 Reg. 3 not in force at made date, see reg. 1
I4 Reg. 3 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I5 Reg. 4 not in force at made date, see reg. 1
I6 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I7 Reg. 5 not in force at made date, see reg. 1
I8 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I9 Reg. 6 not in force at made date, see reg. 1
I10 Reg. 6 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I11 Reg. 7 not in force at made date, see reg. 1
I12 Reg. 7 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I13 Reg. 8 not in force at made date, see reg. 1
I14 Reg. 8 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I15 Reg. 9 not in force at made date, see reg. 1
I16 Reg. 9 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I17 Reg. 10 not in force at made date, see reg. 1
I18 Reg. 10 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I19 Reg. 12 not in force at made date, see reg. 1
I20 Reg. 12 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I21 Reg. 26 not in force at made date, see reg. 1
I22 Reg. 26 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I23 Reg. 32 not in force at made date, see reg. 1
I24 Reg. 32 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I25 Reg. 37 not in force at made date, see reg. 1
I26 Reg. 37 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I27 Reg. 40 not in force at made date, see reg. 1
I28 Reg. 40 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I29 Reg. 65 not in force at made date, see reg. 1
I30 Reg. 65 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I31 Reg. 66 not in force at made date, see reg. 1
I32 Reg. 66 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I33 Reg. 67 not in force at made date, see reg. 1
I34 Reg. 67 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I35 Reg. 68 not in force at made date, see reg. 1
I36 Reg. 68 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I37 Reg. 69 not in force at made date, see reg. 1
I38 Reg. 69 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I39 Reg. 70 not in force at made date, see reg. 1
I40 Reg. 70 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I41 Reg. 71 not in force at made date, see reg. 1
I42 Reg. 71 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I43 Reg. 72 not in force at made date, see reg. 1
I44 Reg. 72 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I45 Reg. 73 not in force at made date, see reg. 1
I46 Reg. 73 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I47 Reg. 74 not in force at made date, see reg. 1
I48 Reg. 74 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I49 Reg. 75 not in force at made date, see reg. 1
I50 Reg. 75 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I51 Reg. 79 not in force at made date, see reg. 1
I52 Reg. 79 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I53 Reg. 80 not in force at made date, see reg. 1
I54 Reg. 80 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I55 Reg. 82 not in force at made date, see reg. 1
I56 Reg. 82 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I57 Reg. 83 not in force at made date, see reg. 1
I58 Reg. 83 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I59 Reg. 84 not in force at made date, see reg. 1
I60 Reg. 84 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I61 Reg. 85 not in force at made date, see reg. 1
I62 Reg. 85 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I63 Reg. 86 not in force at made date, see reg. 1
I64 Reg. 86 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I65 Reg. 87 not in force at made date, see reg. 1
I66 Reg. 87 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I67 Reg. 88 not in force at made date, see reg. 1
I68 Reg. 88 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
I69 Reg. 89 not in force at made date, see reg. 1
I70 Reg. 89 in force at 31.12.2020 by S.I. 2020/1641 , reg. 2 , Sch.
M1 2018 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.
M2 S.I. 1984/746 ; relevant amending instruments are S.I. 1987/2108 , 1988/2212, 1992/3120 and 2011/1043.
M3 S.I. 1986/939 , as amended by S.I. 1992/3118 ; there are other amending instruments but none is relevant.
M4 S.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.
M5 S.I. 1992/3124 .
M6 S.I. 1992/3130 .
M7 S.I. 2018/1249 .
M8 S.I. 1992/3222 , amended by S.I. 1995/281 , 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.
M9 S.I. 1993/2001 , amended by S.I. 1995/291 , 1996/1196, 2007/1420 and 2011/21.
M10 S.I. 1995/958 , amended by S.I. 1999/3119 and 2006/2187.
M11 S.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.
M12 S.I. 1999/3115 .
M13 S.I. 2004/3148 , amended by S.I. 2010/2923 . There is another amending instrument but it is not relevant.
M14 S.I. 2010/2239 .
M15 OJ 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.
M16 S.I. 2010/2924 .
M17 S.I. 2014/1458 .
M18 S.I. 2016/12 , amended by S.I. 2017/778 .
M19 S.I. 2017/1216 .
Defined Term Section/Article ID Scope of Application

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.

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