Regulation 23 Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019I1
United Kingdom
(1)
The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
(2)
Omit Part 4 (transitional provisions in relation to value added tax) (regulations 4 and 5).
(3)
In Part 5 (fulfilment businesses) (regulations 6 to 15), in each place it occurs (including the headings), for “exit day” substitute “ IP completion day ”.
Annotations
Marginal citations
- M1
S.I. 2019/1214; this instrument is not yet in force.
Commencement
- I1
Reg. 23 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.