The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 No. 59

PART 2 Amendment of secondary legislation relating to value added tax

Part 5 (accounting, payment and records)

27.  In regulation 24—

(a) omit the definition of “the Removal Order”;

(b) for the definition of “the owner” substitute—

““the owner” means the person who is carrying on the business of which the goods form part of the assets.”.