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

Publication Date:January 01, 2019
 
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2019No. 59

EXITING THE EUROPEAN UNION

VALUE ADDED TAX

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

Made21stJanuary2019

Laid before the House of Commons22ndJanuary2019

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018( 1).

The Treasury consider it appropriate in consequence of the Taxation (Cross-border Trade) Act 2018 and in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, 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 European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.

PART 1

Preliminary

Citation and commencement

1. 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.

PART 2

Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Terminal Markets) Order 1973

2.—(1) The Value Added Tax (Terminal Markets) Order 1973( 2) is amended as follows.

(2) In article 6—

(a) omit “or under Schedule 3”;

(b) omit “or acquisition”;

(c) omit “or paragraph 3 of Schedule 3”.

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

3.—(1) The Value Added Tax (Imported Goods) Relief Order 1984( 3) is amended as follows.

(2) In article 2—

(a) in paragraph (1)—

(i) in the definitions of “abroad”, “exported” and “sent” for “the member States”, in each place it occurs, substitute “the United Kingdom”;

(ii) after the definition of “exported” insert—

““import” means import into the United Kingdom and “imported” and “importation” are to be construed accordingly;”;

(iii) omit the definition of “third country”;

(b) 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.”;

(c) omit paragraphs (4) and (5).

(3) In article 3, in paragraph (2) omit “from a place outside or within the member States”.

(4) In Schedule 2—

(a) in Group 3, in Item 3 for “in a third country” substitute “abroad”;

(b) in Group 5—

(i) in Item 3 omit “from a place outside the member States”;

(ii) for Note (2) substitute—

“(2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.”;

(c) in Group 6—

(i) in Items 4 and 5 for “one or more member States”, in both places it occurs, substitute “the United Kingdom”;

(ii) in Note (5) for “the Commission of the European Union” substitute “HM Treasury”;

(d) in Group 7, in Note (2) omit “third”.

Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order

4.—(1) The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986( 4) is amended as follows.

(2) In article 3(1) omit “from a place outside the member States”.

Amendment of the Value Added Tax (Cars) Order 1992

5.—(1) The Value Added Tax (Cars) Order 1992( 5) is amended as follows.

(2) In article 4—

(a) in paragraph (1)—

(i) for “(1A) to (2)” substitute “(1A) to (1C)”;

(ii) in sub-paragraph (f) omit “acquired from another member State or”;

(b) in paragraphs (1A) and (1B) omit “, acquisition” in both places;

(c) omit paragraph (2).

(3) In article 5—

(a) in paragraph (1)(c) omit “or acquired from another member State”;

(b) in paragraph (2) omit “or acquisition”;

(c) in paragraph (3)(b)—

(i) omit “or acquired from another member State”;

(ii) 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”.

Amendment of the Value Added Tax (Imported Gold) Relief Order 1992

6.—(1) The Value Added Tax (Imported Gold) Relief Order 1992( 6) is amended as follows.

(2) In article 2 omit “from a place outside the Member States”.

Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992

7.—(1) The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992( 7) is amended as follows.

(2) In article 2—

(a) in paragraph (1)—

(i) in the words before sub-paragraph (a), for “temporary importation arrangements” substitute “a temporary admission procedure”;

(ii) 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( 8) continue to be met; and”;

(iii) in sub-paragraph (b), for “member States” substitute “United Kingdom”;

(b) 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.”.

Amendment of the Value Added Tax (Input Tax) Order 1992

8.—(1) The Value Added Tax (Input Tax) Order 1992( 9) is amended as follows.

(2) In article 2—

(a) in the definition of “motor dealer” omit “or acquiring from another member State”;

(b) in the definition of “stock in trade”—

(i) in paragraph (a) omit “or acquired from another member State”;

(ii) in paragraph (b)(ii) omit “, acquisition from another member State”.

(3) In article 4—

(a) in paragraph (1)—

(i) omit sub-paragraph (b), but not the final “or”;

(ii) in the words after sub-paragraph (c) omit “or acquired from another member State”;

(b) in paragraph (3)—

(i) in the words before sub-paragraph (a) omit “, acquisition from another member State”;

(ii) in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;

(iii) in sub-paragraph (c) omit “, or acquired from another member State by him from”;

(c) 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”.

(6) In article 7—

(a) in paragraph (1) omit sub-paragraph (b), but not the final “or”;

(b) in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;

(c) in paragraph (2A), in sub-paragraph (a)—

(i) omit “, acquired from another member State,”;

(ii) omit “, acquisition”;

(d) in paragraph (2B), in sub-paragraph (b)—

(i) omit “or acquired from another member State”;

(ii) omit “, acquisition”;

(e) in paragraph (2C)—

(i) omit “, acquired from another member State”;

(ii) omit “acquired or”;

(f) in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;

(g) in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.

Amendment of the Value Added Tax (Payments on Account) Order 1993

9.—(1) The Value Added Tax (Payments on Account) Order 1993( 10) is amended as follows.

(2) In articles 2(2), 11(1), 12, 12A(1), 13(a), 13(b), 14, 15(a) and 15(b), for “excluding the tax on goods imported from countries other than member States”, in each place it occurs, substitute “excluding any tax on imports which has not been accounted for under provisions in the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019( 11).

(3) In the heading of article 2A omit “intra-community”.

Amendment of the Value Added Tax (Treatment of Transactions) Order 1995

10.—(1) The Value Added Tax (Treatment of Transactions) Order 1995( 12) is amended as follows.

(2) In article 3—

(a) in paragraph (1)(a) and (b), for “from a place outside the member States”, in both places it occurs, substitute “into the United Kingdom”;

(b) in the words after paragraph (1)(b), for the words from “temporary importation with total exemption from import duty” to “No 2913/92”, substitute “a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where 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”.

(3) In article 4—

(a) in paragraph (1)(b), for “from a place outside the member States” substitute “into the United Kingdom”;

(b) for paragraph (3) substitute—

“(3) The specified procedure is a temporary admission procedure within the meaning given in paragraph 15 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018 where 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.”

Amendment of the Value Added Tax (Special Provisions) Order 1995

11.—(1) The Value Added Tax (Special Provisions) Order 1995( 13) is amended as follows.

(2) Omit articles 7 and 8.

(3) In article 12—

(a) in paragraph (3)—

(i) in sub-paragraph (a)(ii) omit “or a corresponding provision of the law of another member State”;

(ii) in sub-paragraph (a)(v) omit “, or an acquisition from another member State by him from”;

(iii) in sub-paragraph (b), for the words from “the customs procedure for temporary importation” to the end, substitute “a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where 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.”;

(b) in paragraph (5)(a)—

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