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

Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017

88.—(1) Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017(1) 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”.

(1)

S.I. 2017/1216.