# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 84: Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

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

(1) The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 is amended as follows.
(2) In article 3, for the definition of “the Directive” substitute—
““the Directive” means Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;”.
(3) In article 4 omit “intra-community”.

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/84 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.