| Value Added Tax Act 1994 | 1994 c. 23 | Pt. 5 | applied (with modifications) | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 10(2) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | s. 16(2) | modified | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 3(3) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | s. 78 | applied (with modifications) | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 8 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 2(1) | words omitted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(2) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 28 | applied (with modifications) | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 7 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 32(3)(b) | omitted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(3)(a) | See note |   This amendment not applied to legislation.gov.uk. Reg. 12(3)(a) omitted on IP completion day by virtue of S.I. 2020/1545, regs. 1, 105(5); S.I. 2020/1641, reg. 2, Sch. |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 32(3)(baa) | inserted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(3)(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 32(4)(b) | omitted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(3)(a) | See note |   This amendment not applied to legislation.gov.uk. Reg. 12(3)(a) omitted on IP completion day by virtue of S.I. 2020/1545, regs. 1, 105(5); S.I. 2020/1641, reg. 2, Sch. |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 39(2) | words substituted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(4)(a) | See note |   This amendment not applied to legislation.gov.uk. Reg. 12(4)(a) substituted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 20(4)(b); S.I. 2020/1641, reg. 2, Sch. |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 39(3) | words substituted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(4)(b) | See note |   This amendment not applied to legislation.gov.uk. Reg. 12(4)(b) omitted on IP completion day by virtue of S.I. 2020/1545, regs. 1, 105(5); S.I. 2020/1641, reg. 2, Sch. |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 40(1)(ba) | inserted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(5)(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 40(1)(d)(iii) | omitted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(5)(b) | See note |   This amendment not applied to legislation.gov.uk. Reg. 12(5)(b) omitted on IP completion day by virtue of S.I. 2020/1545, regs. 1, 105(5); S.I. 2020/1641, reg. 2, Sch. |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 122 | omitted | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12(6) | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 2 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 3 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 4 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 5 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 6 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 7 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 8 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 9 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 10 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 11 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |
| The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 12 | coming into force | The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 | 2019 No. 60 | reg. 1 | Yes | |