The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020
2020 No. 1312
Exiting The European Union
Value Added Tax
The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020
Made 18th November 2020
Laid before the House of Commons 19th November 2020
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 51(3)(a) and 52(2) of the Taxation (Cross-border Trade) Act 20181.
In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following provision in relation to value added tax. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.
Citation and commencement
1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
Amendment of the Taxation (Cross-border Trade) Act 2018
2. In Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (VAT amendments), in paragraph 94(4), omit paragraph (c).
Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994
3. Group 8 of Schedule 8 to the Value Added Tax Act 19942(zero rating: transport) is amended as follows.
In Item 4, in paragraph (a), omit “, ship or aircraft”.
4. In Item 4, in paragraph (a), omit “, ship or aircraft”.
5. For Item 6 substitute—
“6. Any services provided for—
(a) the handling of ships, aircraft or railway vehicles—
in a port, customs and excise airport or international railway area, or
outside the United Kingdom;
(b) the handling or storage—
in a port,
on land adjacent to a port,
in a customs and excise airport,
in an international railway area, or
in a temporary storage facility,
of goods carried in a ship, aircraft or railway vehicle.”.
6. After that Item insert—
“6ZA. Any services provided in an airport that is not a customs and excise airport for—
(a) the handling of an aircraft, or
(b) the handling or storage of goods carried in an aircraft,
provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1).”.
7. After Note (4) insert—
“4ZA. “Vehicle” has the same meaning as in the Management Act3.”.
8. For Note (6) substitute—
“6. In Item 6—
(a) “port” and “temporary storage facility” have the same meanings as in the Management Act;
(b) “international railway area” means—
any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act4, or
such other place relating to international rail travel as may be specified in a notice published by the Commissioners;
(c) “railway vehicle” has the same meaning as in section 83 of the Railways Act 19935.”.
9. After that Note insert—
“6ZA. “Customs and excise airport” has the same...
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