PART 5 U.K.Amendments to EU Exit Regulations

Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 U.K.

23.—(1) The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) Omit Part 4 (transitional provisions in relation to value added tax) (regulations 4 and 5).

(3) In Part 5 (fulfilment businesses) (regulations 6 to 15), in each place it occurs (including the headings), for “exit day” substitute “ IP completion day ”.

Commencement Information

I1 Reg. 23 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/1214; this instrument is not yet in force.