The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
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Citation and commencement
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Interpretation
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Zero rating: transport
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Movement of own goods from Great Britain to Northern Ireland for non-business purposes
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Supplies from a member State to Great Britain via Northern Ireland
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(1) Schedule 9ZC is amended as follows.
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Correction of minor errors in VATA
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(1) Schedule 9ZB is amended as follows.
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Repeals
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In the Taxation (Cross-border Trade) Act 2018, in Schedule 8...
2021 No. 714

Exiting The European Union

Value Added Tax

The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
Approved by the House of Commons
Made
at 1.45 p.m. on 28th June 2021
Laid before the House of Commons
at 4.00 p.m. on 28th June 2021
Coming into force
1st July 2021
The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 2018 .
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including such provision as might be made by Act of Parliament.
2018 c. 22 (“TCTA”). Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury. Section 51(3)(a) permits regulations under the section to make such provision as might be made by Act of Parliament.