Regulation 42 Amendment of the Value Added Tax Regulations 1995

In regulation 133A (interpretation), in the appropriate places insert—

• ““Commission Delegated Regulation” means Commission Delegated Regulation (EU) No 2015/2446^f1, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018^f2;

• “Commission Implementing Regulation” means Commission Implementing Regulation (EU) No 2015/2447^f3, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

• “Union Customs Code” means Council Regulation (EU) No 952/2013 (laying down the Union Customs Code)^f4, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;”.