# 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

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 2018.

Made under: Taxation (Cross-border Trade) Act 2018 (Section 52)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019-appointed-day-no-1-eu-exit-regulations-2020/pdf/uksi_20200087_en.pdf

## Introductory text

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 2018 and regulation 1 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019.

## 1 Citation

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.

## 2 Appointed day

Exit day 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).

## 3 Disapplication 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 2020 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 2018.
An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and it is a commencement instrument.

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Source: https://www.legislation.gov.uk/uksi/2020/87 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019-appointed-day-no-1-eu-exit-regulations-2020
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.