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The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020
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- 2020 No. 87 (C. 9)
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1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020.
Appointed day
2. Exit day(1) is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019—
(a)regulation 4(1) and (2); and
(b)regulation 2, so far as relating to regulation 4(1) and (2).
Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020
3. Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020(2) does not apply to regulation 2.
Mike Freer
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
30th January 2020
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