OpenLegislation

Regulation 86 Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014I1I2

United Kingdom

(1)

The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 M1 is amended as follows.

(2)

In article 3(1) omit “intra-Community”.

F1(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Reg. 86(3) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Marginal citations

M1

S.I. 2014/1458.

Commencement

I1

Reg. 86 not in force at made date, see reg. 1

I2

Reg. 86 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.