# The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020, Regulation 11: Amendment of the Value Added Tax Regulations 1995

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

(1) Part 16 (importations, exportations and removals) of the Value Added Tax Regulations 1995 is amended as follows.
(2) In regulation 117 omit paragraphs (4) and (7A) to (7D).
(3) In regulation 129(1)—
(a) omit the “and” at the end of sub-paragraph (a)(iii);
(b) at the end of sub-paragraph (b) insert “and”;
(c) after sub-paragraph (b) insert—
“(c) the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019,”.
(4) Omit the heading immediately before regulation 131.
(5) Omit regulation 131.

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Source: https://www.legislation.gov.uk/uksi/2020/1412/regulation/11 (the official version)
Page: https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.