The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Taxation (Cross-border Trade) Act 2018

4. 3. Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994

5. 4. In Item 4, in paragraph (a), omit “, ship or...

6. 5. For Item 6 substitute—   Any services provided for— (a) the handling of ships, aircraft...

7. 6. After that Item insert—   Any services provided in an airport that is not a...

8. 7. After Note (4) insert— (4ZA) “Vehicle” has the same meaning...

9. 8. For Note (6) substitute— (6) In Item 6—

10. 9. After that Note insert— (6ZA) “Customs and excise airport” has...

11. 10. Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994

12. Signature

13. Explanatory Note