The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 No. 1495

PART 5 U.K. Amendments to EU Exit Regulations

Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019 U.K.

21.—(1) The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 2, omit the definition for “Chapter 7”.

(3) In regulation 3, in each place it occurs, for “exit day” substitute “ IP completion day ”.

(4) For regulation 4, substitute—

“4.   The amendments made by Part 3 of the Act M2 do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.”.

(5) In regulation 5, in each place it occurs, for “exit day” substitute “ IP completion day ”.

Commencement Information

I1 Reg. 21 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/105.

M2 “The Act” here means the Taxation (Cross-border Trade) Act 2018 (c. 22); Part 3 is not yet fully in force.