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The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020

S.I. 2020/87 · Made 30 January 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Exiting The European Union

Value Added Tax

Made 30th January 2020

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018f1 and regulation 1 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019f2.

Annotations to the whole text

Footnotes

f1

2018 c. 22.

f2

S.I. 2019/513.

Contents

  1. 1Citation
  2. 2Appointed day
  3. 3Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020
  4. Signature
  5. Explanatory note

1Citation

These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020.

2Appointed day

Exit dayf1 is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019—

(a)

regulation 4(1) and (2); and

(b)

regulation 2, so far as relating to regulation 4(1) and (2).

3Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020

Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020f1 does not apply to regulation 2.

Signature

Mike Freer

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

30th January 2020

Explanatory note

(This note is not part of the Regulations)

These Regulations bring into force on exit day regulation 4(1) and (2) of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (and regulation 2 so far as relating to regulation 4(1) and (2)). Regulation 4(1) and (2) of those Regulations makes provision in relation to the attribution of input tax to exempt supplies in certain cases once the United Kingdom has left the European Union and entered the Implementation Period defined in section 1A(6) of the European Union (Withdrawal) Act 2018f1.

An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and it is a commencement instrument.