# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 10: Amendment of the Value Added Tax (Treatment of Transactions) Order 1995

Extent: E+W+S+N.I.

(1) The Value Added Tax (Treatment of Transactions) Order 1995 is amended as follows.
(2) In article 3—
(a) in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “ into the United Kingdom ”;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In article 4—
(a) in paragraph (1)(b), for “from a place outside the member States” substitute “ into the United Kingdom ”;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.