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The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

Consolidated Text As Enacted Cited authorities 21 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2020/1312
Year2020
  • 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.
  • In Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (VAT amendments) , in paragraph 94(4) , omit paragraph (c) .
  • Group 8 of Schedule 8 to the Value Added Tax Act 1994
  • In Item 4, in paragraph (a) , omit “, ship or aircraft”.
  • For Item 6 substitute—
    • in a port, customs and excise airport or international railway area, oroutside the United Kingdom;in a port,on land adjacent to a port,in a customs and excise airport,in an international railway area, orin a temporary storage facility,
  • After that Item insert—
    • the handling of an aircraft, orthe handling or storage of goods carried in an aircraft,
  • After Note (4) insert—
    • “Vehicle” has the same meaning as in the Management Act .
  • 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—(i) any place which may be designated as a railway customs...
    • “port” and “temporary storage facility” have the same meanings as in the Management Act;any place which may be designated as a railway customs

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