{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/105",
  "legislation_title": "The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "Any reference to a section 55A statement in—\n(a) section 65 of VATA 1994 (inaccuracies in section 55A statement), or\n(b) section 66 of VATA 1994 (failure to submit section 55A statement) ,\nis to be read after IP completion day as including a reference to a statement which in accordance with regulations under paragraph 2(3) of Schedule 11 to VATA 1994 was required to be submitted before IP completion day.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5 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(5); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Sections 65 and 66 were amended by section 19(3) and (4) of the Finance Act 2006 (c. 25). Section 66 was amended by paragraph 13 of Schedule 1 to S.I. 2009/571. These sections were amended by paragraphs 59 and 60, Part 1 of Schedule 8 to the Taxation (Cross-border Trade) Act (c. 22). Under section 57(3) of that Act those amendments will come into force on such day as the Treasury may by regulations appoint. No such regulations have been made at the time these Regulations are made, but the same day will be appointed for the coming into force of those amendments and the coming into force of regulation 5 of these Regulations."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/105/regulation/5",
    "retrieved_at": "2026-10-28T22:48:42.858593+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}