The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

JurisdictionUK Non-devolved
CitationSI 2019/59
  • These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 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.
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  • (1) The Value Added Tax (Imported Goods) Relief Order 1984 in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “ the United Kingdom ”;after the definition of “exported” insert— ;omit the definition of “third country”;for paragraph (2) substitute—
    • (2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.
    ;
    In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.omit paragraphs (4) and (5) .(3) In article 3, in paragraph (2) omit “from a place outside or within the member States”.in Group 3, in Item 3 for “in a third country” substitute “ abroad ”;in Item 3 omit “from a place outside the member States”;for Note (2) substitute—
    • (2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.
    ;
    Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “ the United Kingdom ”;in Note (5) for “the Commission of the European Union” substitute “ HM Treasury ”;in Group 7, in Note (2) omit “third”.(1) The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 (2) In article 3(1) omit “from a place outside the member States”.(1) The Value Added Tax (Cars) Order 1992 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .in sub-paragraph (f) omit “acquired from another member State or”;in paragraphs (1A) and (1B) omit “, acquisition” in both places;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .in paragraph (1) (c) omit “or acquired from another member State”;in paragraph (2) omit “or acquisition”;omit “or acquired from another member State”;for “, importation or acquisition from another member State” substitute “ or importation ”.(4) In article 8, in paragraph (2) (b) omit “or a corresponding provision of the law of another member State”.(1) The Value Added Tax (Imported Gold) Relief Order 1992 (2) In article 2 omit “from a place outside the Member States”.(1) The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 in the words before sub-paragraph (a) , for “temporary importation arrangements” substitute “ a temporary admission procedure ”;for sub-paragraph (a) substitute—
    • (a) the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 continue to be met; and
    the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 in sub-paragraph (b) , for “member States” substitute “ United Kingdom ”;for paragraph (2) , substitute—
    • (2) Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
    .
    Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.(1) The Value Added Tax (Input Tax) Order 1992 in the definition of “motor dealer” omit “or acquiring from another member State”;in paragraph (a) omit “or acquired from another member State”;in paragraph (b) (ii) omit “, acquisition from another member State”.omit sub-paragraph (b) , but not the final “or”;in the words after sub-paragraph (c) omit “or acquired from another member State”;in the words before sub-paragraph (a) omit “, acquisition from another member State”;in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;in sub-paragraph (c) omit “, or acquired from another member State by him from”;in paragraph (4) , in the words before sub-paragraph (a) omit “or an acquisition”.(4) In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.(5) In article 6 omit “, acquisition”.in paragraph (1) omit sub-paragraph (b) , but not the final “or”;in paragraph (2) , in sub-paragraph (a) (ii) omit “or acquired from another member State”;omit “, acquired from another member State,”;omit “, acquisition”;omit “or acquired from another member State”;omit “, acquisition”;omit “, acquired from another member State”;omit

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