OpenLegislation

The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

S.I. 2020/1545 · Made 18 December 2020 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 December 2020.

Exiting The European Union

Value Added Tax

Made 18th December 2020

Laid before the House of Commons 21st December 2020

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018 M1.

In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including to make such provision as might be made by Act of Parliament. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.

Annotations to the whole text

Marginal citations

M1

2018 c. 22 (“TCTA”); section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. Part 2: Amendment of secondary legislation relating to value added tax
  4. 2Amendment of the Value Added Tax (Imported Goods) Relief Order 1984
  5. 3Amendment of the Value Added Tax (Removal of Goods) Order 1992
  6. 4Regulation 4
  7. 5Regulation 5
  8. 6Regulation 6
  9. 7Regulation 7
  10. 8Regulation 8
  11. 9Amendment of the Value Added Tax (Cars) Order 1992
  12. 10Regulation 10
  13. 11Regulation 11
  14. 12Regulation 12
  15. 13Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992
  16. 14Regulation 14
  17. 15Regulation 15
  18. 16Amendment of the Value Added Tax (Treatment of Transactions) (No. 2) Order 1992
  19. 17Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992
  20. 18Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
  21. 19Amendment of the Value Added Tax (Input Tax) Order 1992
  22. 20Regulation 20
  23. 21Regulation 21
  24. 22Regulation 22
  25. 23Regulation 23
  26. 24Regulation 24
  27. 25Amendment of the Value Added Tax (Payments on Account) Order 1993
  28. 26Amendment of the Value Added Tax (Treatment of Transactions) Order 1995
  29. 27Regulation 27
  30. 28Regulation 28
  31. 29Regulation 29
  32. 30Amendment of the Value Added Tax (Special Provisions) Order 1995
  33. 31Amendment of the Value Added Tax Regulations 1995
  34. 32Part 1 (preliminary)
  35. 33Part 2 (registration and provisions for special cases)
  36. 34Part 3 (VAT invoices and other invoicing requirements)
  37. 35Regulation 35
  38. 36Regulation 36
  39. 37Regulation 37
  40. 38Part 4 (EC Sales statements)
  41. 39Regulation 39
  42. 40Regulation 40
  43. 41Regulation 41
  44. 42Regulation 42
  45. 43Regulation 43
  46. 44Regulation 44
  47. 45Part 5 (accounting payment and records)
  48. 46Regulation 46
  49. 47Regulation 47
  50. 48Regulation 48
  51. 49Regulation 49
  52. 50Regulation 50
  53. 51Regulation 51
  54. 52Regulation 52
  55. 53Part 7A (flat-rate scheme for small businesses)
  56. 54Part 12 (valuation of acquisitions)
  57. 55Part 13 (Place of supply)
  58. 56Part 14 (input tax and partial exemption)
  59. 57Regulation 57
  60. 58Regulation 58
  61. 59Regulation 59
  62. 60Part 16 (importations, exportations and removals)
  63. 61Regulation 61
  64. 62Regulation 62
  65. 63Regulation 63
  66. 64Regulation 64
  67. 65Regulation 65
  68. 66Regulation 66
  69. 67Regulation 67
  70. 68Regulation 68
  71. 69Regulation 69
  72. 70Regulation 70
  73. 71Regulation 71
  74. 72Regulation 72
  75. 73Regulation 73
  76. 74Regulation 74
  77. 75Part 16A (fiscal and other warehousing regimes)
  78. 76Regulation 76
  79. 77Regulation 77
  80. 78Regulation 78
  81. 79Regulation 79
  82. 80Part 17 (means of transport)
  83. 81Regulation 81
  84. 82Regulation 82
  85. 83Regulation 83
  86. 84Regulation 84
  87. 85Regulation 85
  88. 86Part 20 (repayments to Community traders)
  89. 87Part 21 (repayments to traders outside the United Kingdom)
  90. 88Regulation 88
  91. 89Part 23 (refunds to “do-it-yourself” builders)
  92. 90Schedule 1A
  93. 91Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999
  94. 92Regulation 92
  95. 93Amendment of the Value Added Tax (Acquisitions) Relief Order 2002
  96. 94Regulation 94
  97. 95Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004
  98. 96Regulation 96
  99. 97Regulation 97
  100. 98Regulation 98
  101. 99Regulation 99
  102. 100Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010
  103. 101Regulation 101
  104. 102Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014
  105. 103Regulation 103
  106. Part 3: Consequential and other amendments and revocations of EU Exit secondary legislation
  107. 104Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
  108. 105Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
  109. 106Amendment of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019
  110. 107Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
  111. 108Revocations
  112. Part 4: Savings and transitional Provisions
  113. 109Interpretation of this Part
  114. 110Transitional provision in relation to acquisition VAT
  115. 111Regulation 111
  116. 112Regulation 112
  117. 113Regulation 113
  118. 114Regulation 114
  119. 115Regulation 115
  120. 116Regulation 116
  121. 117Regulation 117
  122. 118Regulation 118
  123. 119Transitional provision in relation to the movement of goods between Great Britain and Northern Ireland
  124. 120Regulation 120
  125. 121Transitional provision in relation to secondary legislation amended by these Regulations
  126. 122Regulation 122
  127. 123Regulation 123
  128. 124Regulation 124
  129. 125Regulation 125
  130. 126Regulation 126
  131. 127Regulation 127
  132. 128Regulation 128
  133. 129Regulation 129
  134. 130Supplementary provision to be made by the Commissioners
  135. 131Regulation 131
  136. Signature
  137. Explanatory note