OpenLegislation

The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked)

S.I. 2018/1376 · Made 17 December 2018 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 December 2020.

Exiting The European Union

Value Added Tax

Made 17th December 2018

Laid before the House of Commons 18th December 2018

Coming into force in accordance with regulation 1(2)

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 26(a); S.I. 2020/1641, reg. 2, Sch.

Contents

  1. Part Repealed
  2. Part 1: PRELIMINARY Repealed
  3. 1Citation and commencement Not yet in force
  4. 2Definitions Repealed
  5. 3Qualifying importations and excepted importations Repealed
  6. 4Requirement, direction, demand, notice or permission Repealed
  7. Part 2: LIABILITY FOR IMPORT VAT Not yet in force
  8. 5Disapplication of VATA 1994 and TCTA 2018 Not yet in force
  9. 6Liability for qualifying importations Not yet in force
  10. Part 3: REGISTRATION Repealed
  11. 7The register Repealed
  12. 8Requirement to register Not yet in force
  13. 9Notification of requirement to register Not yet in force
  14. 10Application to be registered Repealed
  15. 11Refusal to register supplier Not yet in force
  16. 12Notification or application for registration generally Repealed
  17. 13Cancellation of registration Not yet in force
  18. Part 4: PENALTY Not yet in force
  19. 14Penalty for failure to register Not yet in force
  20. 15Reasonable excuse Not yet in force
  21. 16Assessment of penalties Not yet in force
  22. 17Enforcement of penalties Not yet in force
  23. Part 5: UNIQUE REGISTRATION IDENTIFIER Not yet in force
  24. 18Requirement to display unique registration identifier Not yet in force
  25. Part 6: RETURNS AND PAYMENTS Not yet in force
  26. 19Obligation to submit postal packet returns Not yet in force
  27. 20Payments Not yet in force
  28. 21Correction of errors Not yet in force
  29. 22Record keeping Not yet in force
  30. 23Assessments Not yet in force
  31. Part 7: JOINT AND SEVERAL LIABILITY Not yet in force
  32. 24Joint and several liability of marketplace operators of online marketplaces Not yet in force
  33. 25Assessments under regulation 24 Not yet in force
  34. 26Interest Not yet in force
  35. Part 8: DISCLOSURE OF REGISTRATION DETAILS Not yet in force
  36. 27Disclosure of specified information Not yet in force
  37. 28Specified information Not yet in force
  38. Part 9: APPEALS Not yet in force
  39. 29Right of appeal Not yet in force
  40. Part 10: AMENDMENTS Not yet in force
  41. 30Amendment of the Value Added Tax (Imported Goods) Relief Order 1984 Not yet in force
  42. 31Regulation 31 Not yet in force
  43. Signature
  44. Explanatory note

F1

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1Citation and commencementF1

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2DefinitionsF1

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3Qualifying importations and excepted importationsF1

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4Requirement, direction, demand, notice or permissionF1

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5Disapplication of VATA 1994 and TCTA 2018F1

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6Liability for qualifying importationsF1

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7The registerF1

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8Requirement to registerF1

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9Notification of requirement to registerF1

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10Application to be registeredF1

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11Refusal to register supplierF1

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12Notification or application for registration generallyF1

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13Cancellation of registrationF1

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14Penalty for failure to registerF1

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15Reasonable excuseF1

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16Assessment of penaltiesF1

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17Enforcement of penaltiesF1

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18Requirement to display unique registration identifierF1

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19Obligation to submit postal packet returnsF1

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20PaymentsF1

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21Correction of errorsF1

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22Record keepingF1

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23AssessmentsF1

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24Joint and several liability of marketplace operators of online marketplacesF1

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25Assessments under regulation 24F1

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26InterestF1

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27Disclosure of specified informationF1

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28Specified informationF1

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29Right of appealF1

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30Amendment of the Value Added Tax (Imported Goods) Relief Order 1984F1

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31F1

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Signature

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Explanatory note

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