# The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019, Regulation 5

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

Any reference to a section 55A statement in—
(a) section 65 of VATA 1994 (inaccuracies in section 55A statement), or
(b) section 66 of VATA 1994 (failure to submit section 55A statement) ,
is 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.

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Source: https://www.legislation.gov.uk/uksi/2019/105/regulation/5 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-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.