# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, Regulation 7: Amendment of the 2018 Regulations

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

(1) The 2018 Regulations are amended as follows.
(2) In regulation 2, in the definition of “customer”, for “a third country goods” substitute “ an imported goods ”.
(3) In regulation 4—
(a) in paragraph (1)(a), for “a third country goods” substitute “ an imported goods ”;
(b) for paragraph (2) substitute—
“(2) An application under paragraph (1)(a) must be made on or before the day on which a person commences carrying on an imported goods fulfilment business.”.
(4) In regulation 6(1)(c), for “third country goods” substitute “ imported goods ”.
(5) In regulation 8—
(a) in paragraphs (3) and (4), in each place it occurs, for “a third country goods” substitute “ an imported goods ”;
(b) in paragraph (5), for “third country goods” substitute “ imported goods ”.
(6) In regulation 9—
(a) in paragraph (1), in sub-paragraphs (c) and (d), in each place it occurs, for “a third country goods” substitute “ an imported goods ”;
(b) in paragraph (2)(c), for “a third country goods” substitute “ an imported goods ”.
(7) In regulation 10(1), in sub-paragraphs (c), (d), (e) and (g), in each place it occurs, for “third country goods” substitute “ imported goods ”.
(8) In regulation 11(2)(a)(iii), for “a third country goods” substitute “ an imported goods ”.
(9) In regulation 13, and in the heading for it, for “a third country goods” substitute “ an imported goods ”.

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Source: https://www.legislation.gov.uk/uksi/2019/1214/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.