# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, 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, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;
“Commission Implementing Regulation” means Commission Implementing Regulation (EU) No 2015/2447, 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), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/42 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.