The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

3. PART 2 Amendment of primary legislation relating to value added tax

   1. 2. Amendment of Schedule 9 to the Value Added Tax Act 1994 (exemptions)

4. PART 3 Amendment of secondary legislation relating to value added tax

   1. 3. Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

5. PART 4 Transitional provisions in relation to value added tax

   1. 4. Transitional provision for electronic, telecommunication and broadcasting services; non-union and union schemes

   2. 5. Transitional provision for repayments to Community traders

6. PART 5 Fulfilment Businesses

   1. CHAPTER 1 Preliminary

      1. 6. Interpretation and effect

   2. CHAPTER 2 Amendments

      1. 7. Amendment of the 2018 Regulations

   3. CHAPTER 3 Approval to carry on third country goods fulfilment business deemed to be approval to carry on imported goods fulfilment business

      1. 8. Approvals accepted before exit day

      2. 9. Applications in process at exit day

   4. CHAPTER 4 Transitional provisions for persons who before exit day were not carrying on a “third country goods fulfilment business” but who, as a result of amendments made by paragraph 123 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 to section 48 of the 2017 Act, are carrying on “an imported goods fulfilment business” at exit day or commence doing so during the 9 month period following exit day

      1. 10. Interpretation of this Chapter

      2. 11. Application

      3. 12. Modification of regulation 4 of the 2018 Regulations (applications for approval and to vary an approval)

      4. 13. Penalty assessment for failure to comply with the time limits in regulation 12 above

      5. 14. Suspension of Commissioners’ power to assess penalties under regulation 14(1)(b) and (c), (2) and (3) of the 2018 Regulations until on or after the expiry of the second period

      6. 15. Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 Act

7. Signature

8. Explanatory Note