The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
1Citation and commencement
2Interpretation
3Zero rating: transport
4Movement of own goods from Great Britain to Northern Ireland for non-business purposes
5Supplies from a member State to Great Britain via Northern Ireland
6(1) Schedule 9ZC is amended as follows.
7Correction of minor errors in VATA
8(1) Schedule 9ZB is amended as follows.
9Repeals
10In the Taxation (Cross-border Trade) Act 2018, in Schedule 8...

2021 No. 714

Exiting The European Union
Value Added Tax

The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Approved by the House of Commons

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 2018 M1.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including such provision as might be made by Act of Parliament.

Annotations:
Marginal Citations
M1

2018 c. 22 (“TCTA”). Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury. Section 51(3)(a) permits regulations under the section to make such provision as might be made by Act of Parliament.