2020 No. 87 (C. 9)

Exiting The European Union
Value Added Tax

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020

Made

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 20181 and regulation 1 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 20192.

Citation1

These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020.

Appointed day2

Exit day3 is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019—

a

regulation 4(1) and (2); and

b

regulation 2, so far as relating to regulation 4(1) and (2).

Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 20203

Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 20204 does not apply to regulation 2.

Mike FreerRebecca HarrisTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force on exit day regulation 4(1) and (2) of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (and regulation 2 so far as relating to regulation 4(1) and (2)). Regulation 4(1) and (2) of those Regulations makes provision in relation to the attribution of input tax to exempt supplies in certain cases once the United Kingdom has left the European Union and entered the Implementation Period defined in section 1A(6) of the European Union (Withdrawal) Act 20185.

An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and it is a commencement instrument.