# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 39: Amendment of the Value Added Tax Regulations 1995


In regulation 118 (enactments excepted)—
(a) in paragraph (a)—
(i) before sub-paragraph (i) insert—
“(ai) section 5A (exemption from duty on spirits in flavourings),”;
(ii) omit sub-paragraphs (iii) and (v);
(iii) in sub-paragraph (vi), omit “and 43”;
(b) in paragraph (b), omit sub-paragraphs (iii) and (v);
(c) in paragraph (c), omit sub-paragraph (iv);
(d) after paragraph (f), insert—
“(fa) the Finance Act 1995, section 5 (denatured alcohol);”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/39 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.