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Regulation 9 General transitional provision in relation to value added tax and power to make further provisionI1I2

United Kingdom

(1)

The amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, do not have effect in relation to supplies made, and acquisitions taking place, before F1IP completion day.

(2)

In determining for the purposes of this regulation the time when a supply or acquisition of goods is made ignore sections 18(4)(a) and 18B(4) of the Value Added Tax Act 1994 M1.

(3)

In determining for the purposes of this regulation the time when a supply of services is made—

(a)

invoices and other documents provided to any person before IP completion day are to be disregarded,

(b)

so much (if any) of any payment received by the supplier before IP completion day as relates to times on or after IP completion day is to be treated as received on IP completion day, and

(c)

so much (if any) of any payment received by the supplier on or after IP completion day as relates to times before IP completion day is to be treated as received before IP completion day.

(4)

A payment in respect of any services is to be taken for the purposes of paragraph (3) to relate to the time of the performance of those services.

(5)

But where a payment is received in respect of any services the performance of which takes place over a period, a part of which falls before IP completion day and a part of which does not—

(a)

an apportionment is to be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before IP completion day,

(b)

the payment is to that extent to be taken for the purposes of paragraph (3) to relate to a time before IP completion day, and

(c)

the remainder, if any, of the payment is to be taken for the purposes of paragraph (3) to relate to times on or after IP completion day.

Annotations

Textual amendments

F1

Words in reg. 9 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), 22(3); S.I. 2020/1641, reg. 2, Sch.

Marginal citations

M1

Section 18B was inserted by paragraph 5 of Schedule 3 to the Finance Act 1996 (c. 8). Sections 18(4)(a) and 18B(4) were amended by paragraphs 16 and 18 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (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.

Commencement

I1

Reg. 9 not in force at made date, see reg. 1

I2

Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.