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

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

11.—(1) The Value Added Tax (Special Provisions) Order 1995(1) is amended as follows.

(2) Omit articles 7 and 8.

(3) In article 12—

(a) in paragraph (3)—

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

(ii) in sub-paragraph (a)(v) omit “, or an acquisition from another member State by him from”;

(iii) in sub-paragraph (b), for the words from “the customs procedure for temporary importation” to the end, substitute “a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where 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.”;

(b) in paragraph (5)(a)—

(i) omit paragraph (iii);

(ii) in paragraph (iv), for “the customs procedure for temporary importation with total relief from import duties mentioned in article 12(3)(b)” substitute “a temporary admission procedure mentioned in article 12(3)(b)”.

(1)

S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 1998/760, 2001/3753, 2002/1503 and 2006/2187.