# The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020, Regulation 23: The Value Added Tax Regulations 1995

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

The amendments made by regulation 11(2) and (5) do not have effect in relation to goods that were purchased before IP completion day.

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Source: https://www.legislation.gov.uk/uksi/2020/1412/regulation/23 (the official version)
Page: https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.