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
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)