# The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019, Regulation 12: Amendments to the Value Added Tax Regulations 1995

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

(1) The Value Added Tax Regulations 1995 are amended as follows.
(2) In regulation 2(1) omit the definitions of “datapost packet”, “post office”, “postal packet” and “universal service provider”;
(3) In regulation 32—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) insert at the appropriate place in paragraph (3) “ (baa) a total of the import VAT which the taxable person is accounting for on his return for that period in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 , ”;
(4) In regulation 39—
(a) in paragraph (2), omit “, except that the total of the output tax due” to the end except for the final full stop; and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In regulation 40(1) —
(a) at the appropriate place insert “ (ba) all import VAT for which he is accounting on that return in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 ”; and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Omit regulation 122.

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Source: https://www.legislation.gov.uk/uksi/2019/60/regulation/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.