The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 No. 1495

PART 4 U.K. Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

Saving provision for electronic, telecommunication and broadcasting services: Union scheme U.K.

15.—(1) Schedule 3BA continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 87 of Schedule 8 to TCTA 2018 M1 .

(2) To the extent that it continues to apply, Schedule 3BA has effect subject to such modifications as may be specified in a notice published by the Commissioners M2 .

Commencement Information

I1 Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Paragraph 87 is not yet in force.

M2 See footnote to regulation 14(2) of these Regulations.