Introductory text

Exiting The European Union

Value Added Tax

Excise

Made 23rd December 2020

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018^f1 and in accordance with—

1. (a)

   regulation 1 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019^f2;

2. (b)

   regulation 1 of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019^f3;

3. (c)

   regulation 1 of the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019^f4;

4. (d)

   regulation 1 of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019^f5;

5. (e)

   regulation 1(2) of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019^f6;

6. (f)

   article 2 of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019^f7;

7. (g)

   regulation 1 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019^f8;

8. (h)

   regulation 1 of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019^f9;

9. (i)

   regulation 1 of the Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020^f10;

10. (j)

    regulation 1(2) of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020^f11;

11. (k)

    regulation 1 of the Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020^f12;

12. (l)

    regulation 1 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020^f13; and

13. (m)

    regulation 1 of the Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020^f14.