# The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, Regulation 88: Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017

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

(1) Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 is amended as follows.
(2) In regulation 5—
(a) in paragraph (2), for “EU” substitute “ United Kingdom ”;
(b) for paragraph (3) substitute—
“(3) E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—
(a) where the place of supply of the services is the United Kingdom, it is an exempt supply; or
(b) in any other case, it would be an exempt supply if it were made in the United Kingdom.”.
(3) In regulation 6—
(a) in paragraph (2), for “EU” substitute “ United Kingdom ”;
(b) in paragraph (4)—
(i) in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ”;
(ii) for sub-paragraph (a) substitute—
“(a) is an exempt supply made in the United Kingdom; or”.

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Source: https://www.legislation.gov.uk/uksi/2019/59/regulation/88 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.