# The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019, Regulation 5

Extent: E+W+S+N.I.

(1) In Article—
(a) 2 for “to be transmitted to the Commission (Eurostat)”, substitute “ and the United Kingdom ”;
(b) 8(1)—
(i) for each “taxation” substitute “ value added tax ”,
(ii) omit “in accordance with Directive 77/388/EEC”;
(c) 8(3)(b) omit “at the time of completing the declaration or that” and “, in the absence of any special provisions decided by the Member States”;
(d) 10 omit “for national purposes” and everything starting with “provided” and ending with “Commission”;
(e) 11 and in 12, for “which” substitute “ may ”, and for “may use” substitute “ using ”;
(f) 13(1)—
(i) for the first “their” substitute “ the ”,
(ii) for the second “their” substitute “ the relevant ”,
(iii) omit “with other Member States”;
(g) 13(2)(a) and (b)—
(i) after “value of” insert “ relevant ”,
(ii) omit “with other Member States”;
(h) 13(4) for “EUR 200” substitute “ £175 ”;
(i) 14 omit “for data to be transmitted to the Commission (Eurostat)”;
(j) 15(3)—
(i) for “Member States” substitute “ The Commissioners for Her Majesty's Revenue and Customs when ”,
(ii) for “3 million EUR” substitute “ £2.62 million ”;
(k) 17(1)(c) after “taxable person” insert “ (for value added tax purposes, or for corresponding purposes under the law of a member State) ”;
(l) 17(2)(a) and (b), for “another” substitute “ a ” and for “reporting Member State” substitute “ United Kingdom ”;
(m) 17(2)(b) for “in the Member State” substitute “ if the United Kingdom is the country ”;
(n) 17(4) for “Member States of arrival and dispatch” substitute “ the United Kingdom ”;
(o) 18 omit “, provided that they keep the Commission (Eurostat) informed on their particular practice before application”;
(p) 19(1)(b) for “Member State” substitute “ country ”;
(q) 19(2) for “reporting Member State” substitute “ United Kingdom ” and for “another” substitute “ a ”;
(r) 20(1)(a) after “any Member State” insert “ and the United Kingdom ”;
(s) 20(2)—
(i) for each “another” substitute “ a ”,
(ii) for each “reporting Member State” or “receiving Member State” or “dispatching Member State” substitute “ United Kingdom ”;
(t) 20(3) omit “, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and”;
(u) 21(1))(b) for “Member State” substitute “ United Kingdom if that is ”;
(v) 21(2)—
(i) for each “another” substitute “ a ”,
(ii) for each “reporting Member State” substitute “ United Kingdom ”;
(w) 21(3) for “another” substitute “ a ”;
(x) 22(2)—
(i) after “taxable persons” insert “ one of whom is ”,
(ii) for “different Member States” substitute “ the United Kingdom ”,
(iii) for each “Member State” substitute “ country ”;
(y) 22(3)(b) for the second and third “Member State”, substitute “ country ”;
(z) 23(2)—
(i) omit “Community”,
(ii) omit “to transmit data referred to in paragraph 1 to the Commission (Eurostat)”,
(iii) for “reporting Member State” substitute “ United Kingdom ”.
(2) In Annex—
(a) I—
(i) for “to be transmitted to the Commission (Eurostat)” substitute “ and the United Kingdom ”,
(ii) omit “as a supply/acquisition”,
(iii) for “a Member State” and “the host Member State” substitute “ the United Kingdom ”,
(iv) omit each “other”;
(b) IV—
(i) for “territory of the Member State concerned” substitute “ United Kingdom ”,
(ii) for “another” substitute “ a ”,
(iii) for “outside the Community” substitute “ elsewhere ”.

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Source: https://www.legislation.gov.uk/uksi/2019/47/regulation/5 (the official version)
Page: https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.