# The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Regulation 24: Interpretation

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

In Part 6 “the EU legislation” means—
(a) Council Implementing Decision (EU) 2018/1918 authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax ; and
(b) Council Implementing Decision (EU) 2019/2230 of 19 December 2019 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax .

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Source: https://www.legislation.gov.uk/uksi/2020/1495/regulation/24 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.