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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020 URL: http://www.bailii.org/uk/legis/num_reg/2020/uksi_202087_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Exiting The European Union
Value Added Tax
Made
30th January 2020
1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020.
2. Exit day(3) is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019-
(a)regulation 4(1) and (2); and
(b)regulation 2, so far as relating to regulation 4(1) and (2).
3. Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020(4) does not apply to regulation 2.
Mike Freer
Rebecca Harris
Two of the Lords Commissioners of Her Majesty's Treasury
30th January 2020
(This note is not part of the Regulations)
These Regulations bring into force on exit day regulation 4(1) and (2) of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (and regulation 2 so far as relating to regulation 4(1) and (2)). Regulation 4(1) and (2) of those Regulations makes provision in relation to the attribution of input tax to exempt supplies in certain cases once the United Kingdom has left the European Union and entered the Implementation Period defined in section 1A(6) of the European Union (Withdrawal) Act 2018(5).
An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and it is a commencement instrument.
"exit day" has the meaning given by section 20 of the European Union (Withdrawal) Act 2018 (c. 16). Section 20 was most recently amended by S.I. 2019/1423.
2020 c. 1; Schedule 5 has effect by virtue of section 41(4) and (6) of the Act and is not yet fully in force. Paragraph 1(1) of Schedule 5 is not yet in force.
2018 c. 16; section 1A is inserted by section 1 of the European Union (Withdrawal Agreement) Act 2020 (c. 1) and is not yet in force.
