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The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

S.I. 2019/59 · Made 21 January 2019 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 December 2020.

Exiting The European Union

Value Added Tax

Made 21st January 2019

Laid before the House of Commons 22nd January 2019

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 M1.

The Treasury consider it appropriate in consequence of the Taxation (Cross-border Trade) Act 2018 and in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.

Annotations to the whole text

Marginal citations

M1

2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. Part 2: Amendment of secondary legislation relating to value added tax
  4. 2Amendment of the Value Added Tax (Terminal Markets) Order 1973 Not yet in force
  5. 3Amendment of the Value Added Tax (Imported Goods) Relief Order 1984
  6. 4Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986
  7. 5Amendment of the Value Added Tax (Cars) Order 1992
  8. 6Amendment of the Value Added Tax (Imported Gold) Relief Order 1992
  9. 7Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992
  10. 8Amendment of the Value Added Tax (Input Tax) Order 1992
  11. 9Amendment of the Value Added Tax (Payments on Account) Order 1993
  12. 10Amendment of the Value Added Tax (Treatment of Transactions) Order 1995
  13. 11Amendment of the Value Added Tax (Special Provisions) Order 1995 Not yet in force
  14. 12Amendment of the Value Added Tax Regulations 1995
  15. 13Part 1 (preliminary) Not yet in force
  16. 14Part 2 (registration and provisions for special cases) Not yet in force
  17. 15Regulation 15 Not yet in force
  18. 16Regulation 16 Not yet in force
  19. 17Part 3 (VAT invoices and other invoicing requirements) Not yet in force
  20. 18Regulation 18 Not yet in force
  21. 19Regulation 19 Not yet in force
  22. 20Regulation 20 Not yet in force
  23. 21Regulation 21 Not yet in force
  24. 22Regulation 22 Not yet in force
  25. 23Regulation 23 Not yet in force
  26. 24Regulation 24 Not yet in force
  27. 25Part 4 (EC sales statements) Not yet in force
  28. 26Part 4A (reverse charge sales statements)
  29. 27Part 5 (accounting, payment and records) Not yet in force
  30. 28Regulation 28 Not yet in force
  31. 29Regulation 29 Not yet in force
  32. 30Regulation 30 Not yet in force
  33. 31Regulation 31 Not yet in force
  34. 32Regulation 32
  35. 33Regulation 33 Not yet in force
  36. 34Regulation 34 Not yet in force
  37. 35Regulation 35 Not yet in force
  38. 36Regulation 36 Not yet in force
  39. 37Regulation 37
  40. 38Regulation 38 Not yet in force
  41. 39Regulation 39 Not yet in force
  42. 40Part 5A (reimbursement arrangements)
  43. 41Part 7A (flat-rate scheme for small businesses) Not yet in force
  44. 42Regulation 42 Not yet in force
  45. 43Part 11 (time of supply and time of acquisition) Not yet in force
  46. 44Regulation 44 Not yet in force
  47. 45Regulation 45 Not yet in force
  48. 46Regulation 46 Not yet in force
  49. 47Regulation 47 Not yet in force
  50. 48Part 12 (valuation of acquisitions) Not yet in force
  51. 49Part 13 (place of supply) Not yet in force
  52. 50Part 14 (input tax and partial exemption) Not yet in force
  53. 51Regulation 51 Not yet in force
  54. 52Regulation 52 Not yet in force
  55. 53Regulation 53 Not yet in force
  56. 54Regulation 54 Not yet in force
  57. 55Regulation 55 Not yet in force
  58. 56Part 15A (goods used for non-business purposes during their economic life) Not yet in force
  59. 57Regulation 57 Not yet in force
  60. 58Part 16(A) (fiscal and other warehousing regimes) Not yet in force
  61. 59Regulation 59 Not yet in force
  62. 60Regulation 60 Not yet in force
  63. 61Regulation 61 Not yet in force
  64. 62Part 17 (means of transport) Not yet in force
  65. 63Regulation 63 Not yet in force
  66. 64Regulation 64 Not yet in force
  67. 65Part 19 (bad debt relief (the new scheme))
  68. 66Regulation 66
  69. 67Regulation 67
  70. 68Regulation 68
  71. 69Regulation 69
  72. 70Regulation 70
  73. 71Part 20 (repayments to community traders)
  74. 72Part 21 (repayments to third country traders)
  75. 73Regulation 73
  76. 74Regulation 74
  77. 75Regulation 75
  78. 76Part 24 (flat-rate scheme for farmers) Not yet in force
  79. 77Regulation 77 Not yet in force
  80. 78Regulation 78 Not yet in force
  81. 79Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)
  82. 80Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)
  83. 81Schedule 1A: Fiscal warehousing regime Not yet in force
  84. 82Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999
  85. 83Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004
  86. 84Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010
  87. 85Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010
  88. 86Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014
  89. 87Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016
  90. 88Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017
  91. Part 3: Revocations
  92. 89Regulation 89
  93. Signature
  94. Explanatory note