# The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020, Note: Explanatory note

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

(This note is not part of the Regulations)
These Regulations amend the Taxation (Cross-border Trade) Act 2018 (c. 22: “TCTA”) and the Value Added Tax Act 1994 (c. 23: “VATA”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.
Regulation 2 omits paragraph 94(4)(c) of Schedule 8 to TCTA which was superseded by the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73). That instrument replaced Item 12, Group 8 of Schedule 8 to VATA with a new provision.
Regulations 3 to 9 amend Group 8 of Schedule 8 to VATA by making provision in connection with the United Kingdom's exit from the EU as follows: (a) extending the zero rate of VAT to apply to supplies of certain services made in relation to the handling of international trains and the handling of goods carried in such trains, (b) making additional provision in relation to services supplied in airports that are not customs and excise airports and (c) bringing certain terms and definitions in line with changes made to the Customs and Excise Management Act 1979 (c. 2) by TCTA.
Regulation 10 makes a change to the definition of “qualifying pension fund” in Group 5 of Schedule 9 to VATA which is necessary in consequence of the withdrawal of the United Kingdom from the EU.
A Tax Information and Impact Note covering this instrument will be published on the website athttps://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2020/1312/note (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.