The Value Added Tax (Amendment) (EU Exit) Regulations 2021

Madeat 1.47 p.m. on 28th June 2021

Laid before the House of Commonsat 4.15 p.m. on 28th June 2021

Coming into force1st August 2021

The Treasury make these Regulations in exercise of the powers conferred by sections 30(4), 50A and 96(9) of the Value Added Tax Act 19941 and section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 20182.

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 provision in regulations 1, 5 to 11 and 14 to 64 in relation to value added tax, including such provision as might be made by Act of Parliament.