# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 73

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

In regulation 185(1)—
(a) omit the definition of “third country”;
(b) in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ”.

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/73 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.