Statutory Instruments
2020 No. 87 (C. 9)
Exiting The European Union
Value Added Tax
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020
Made
30th January 2020
Citation
1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020.
Appointed day
2. Exit day( 3 ) is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019—
(a) regulation 4(1) and (2); and
(b) regulation 2, so far as relating to regulation 4(1) and (2).
Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020
3.Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020( 4 ) does not apply to regulation 2.
Mike Freer
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
30th January 2020
“exit day” has the meaning given by section 20 of the European Union (Withdrawal) Act 2018 (c. 16) . Section 20 was most recently amended by S.I. 2019/1423 .
2020 c. 1 ; Schedule 5 has effect by virtue of section 41(4) and (6) of the Act and is not yet fully in force. Paragraph 1(1) of Schedule 5 is not yet in force.
2018 c. 16 ; section 1A is inserted by section 1 of the European Union (Withdrawal Agreement) Act 2020 (c. 1) and is not yet in force.