{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-8.json",
  "legislation": "uksi/2019/59",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Value Added Tax (Input Tax) Order 1992",
  "text": "(1) The Value Added Tax (Input Tax) Order 1992 is amended as follows.\n(2) In article 2—\n(a) in the definition of “motor dealer” omit “or acquiring from another member State”;\n(b) in the definition of “stock in trade”—\n(i) in paragraph (a) omit “or acquired from another member State”;\n(ii) in paragraph (b)(ii) omit “, acquisition from another member State”.\n(3) In article 4—\n(a) in paragraph (1)—\n(i) omit sub-paragraph (b), but not the final “or”;\n(ii) in the words after sub-paragraph (c) omit “or acquired from another member State”;\n(b) in paragraph (3)—\n(i) in the words before sub-paragraph (a) omit “, acquisition from another member State”;\n(ii) in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;\n(iii) in sub-paragraph (c) omit “, or acquired from another member State by him from”;\n(c) in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.\n(4) In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.\n(5) In article 6 omit “, acquisition”.\n(6) In article 7—\n(a) in paragraph (1) omit sub-paragraph (b), but not the final “or”;\n(b) in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;\n(c) in paragraph (2A), in sub-paragraph (a)—\n(i) omit “, acquired from another member State,”;\n(ii) omit “, acquisition”;\n(d) in paragraph (2B), in sub-paragraph (b)—\n(i) omit “or acquired from another member State”;\n(ii) omit “, acquisition”;\n(e) in paragraph (2C)—\n(i) omit “, acquired from another member State”;\n(ii) omit “acquired or”;\n(f) in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;\n(g) in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/59/regulation/8",
    "retrieved_at": "2026-10-28T22:49:11.434182+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}