Regulation 4 F1I1I2
United Kingdom
The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.
Annotations
Textual amendments
- F1
Reg. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 21(4); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Reg. 4 not in force at made date, see reg. 1(2)
- I2
Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.