PART 5 U.K.Amendments to EU Exit Regulations

Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 U.K.

19.—(1) The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 83 (amendment of the Value Added Tax (Place of Supply of Goods) Order 2004 M2 ), after paragraph (2) insert—

“(3) Omit Part 4 (chain transactions) (regulations 15 to 18).”

Commencement Information

I1 Reg. 19 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/59; this instrument is not yet in force.

M2 S.I. 2004/3148; Part 4 (chain transactions) was inserted by S.I. 2019/1507.