# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 8: Amendment of the Value Added Tax (Input Tax) Order 1992

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

(1) The Value Added Tax (Input Tax) Order 1992 is amended as follows.
(2) In article 2—
(a) in the definition of “motor dealer” omit “or acquiring from another member State”;
(b) in the definition of “stock in trade”—
(i) in paragraph (a) omit “or acquired from another member State”;
(ii) in paragraph (b)(ii) omit “, acquisition from another member State”.
(3) In article 4—
(a) in paragraph (1)—
(i) omit sub-paragraph (b), but not the final “or”;
(ii) in the words after sub-paragraph (c) omit “or acquired from another member State”;
(b) in paragraph (3)—
(i) in the words before sub-paragraph (a) omit “, acquisition from another member State”;
(ii) in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;
(iii) in sub-paragraph (c) omit “, or acquired from another member State by him from”;
(c) in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.
(4) In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.
(5) In article 6 omit “, acquisition”.
(6) In article 7—
(a) in paragraph (1) omit sub-paragraph (b), but not the final “or”;
(b) in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;
(c) in paragraph (2A), in sub-paragraph (a)—
(i) omit “, acquired from another member State,”;
(ii) omit “, acquisition”;
(d) in paragraph (2B), in sub-paragraph (b)—
(i) omit “or acquired from another member State”;
(ii) omit “, acquisition”;
(e) in paragraph (2C)—
(i) omit “, acquired from another member State”;
(ii) omit “acquired or”;
(f) in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;
(g) in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.