# The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Regulation 15: Saving provision for electronic, telecommunication and broadcasting services: Union scheme

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

(1) Schedule 3BA continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 87 of Schedule 8 to TCTA 2018 .
(2) To the extent that it continues to apply, Schedule 3BA has effect subject to such modifications as may be specified in a notice published by the Commissioners .

---
Source: https://www.legislation.gov.uk/uksi/2020/1495/regulation/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

