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

Made: 21st January 2019

Laid before the House of Commons: 22nd January 2019

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 .

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

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

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• (1) The Value Added Tax (Imported Goods) Relief Order 1984 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—

• “importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;

• (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 1986

4

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

• (2) In article 4—

• (a) in paragraph (1)—

• (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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 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 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 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 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 is amended as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) In article 4—

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

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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Amendment of the Value Added Tax Regulations 1995

12

The Value Added Tax Regulations 1995 are amended as follows.

Part 1 (preliminary)

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Part 2 (registration and provisions for special cases)

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Part 3 (VAT invoices and other invoicing requirements)

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Part 4 (EC sales statements)

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Part 4A (reverse charge sales statements)

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In regulation 23A, in the definition of “relevant supply” omit “intra-community”.

Part 5 (accounting, payment and records)

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In regulation 31A(2), for “15,000 euro” substitute “ £13,000 ”.

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In the heading of regulation 38A omit “intra-community”.

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Part 5A (reimbursement arrangements)

40

In regulation 43A, in the definition of “claim” omit paragraph (b) and the preceding “or”.

Part 7A (flat-rate scheme for small businesses)

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Part 11 (time of supply and time of acquisition)

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Part 12 (valuation of acquisitions)

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Part 13 (place of supply)

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Part 14 (input tax and partial exemption)

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Part 15A (goods used for non-business purposes during their economic life)

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Part 16(A) (fiscal and other warehousing regimes)

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Part 17 (means of transport)

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Part 19 (bad debt relief (the new scheme))

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In regulation 165—

• (a) in the definition of “claim” omit “or 166AA”;

• (b) in the definition of “return” omit the words after “25”;

• (c) omit the definition of “tax period”.

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In regulation 166(1) omit “Subject to regulation 166AA, and”.

67

Omit regulation 166AA.

68

In regulation 168 omit paragraph (4).

69

In regulation 171—

• (a) in paragraph (1) omit “Subject to regulation 171A,”;

• (b) in paragraph (2) omit “Subject to regulation 171B,”;

• (c) in paragraph (3) omit “Subject to regulation 171B and,”.

70

Omit regulations 171A and 171B.

Part 20 (repayments to community traders)

71

Omit Part 20.

Part 21 (repayments to third country traders)

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In the heading of Part 21, for “third country traders” substitute “ traders outside the United Kingdom ”.

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In regulation 185(1)—

• (a) omit the definition of “third country”;

• (b) in the definition of “trader”, for “in a third country” substitute “ outside the United Kingdom ”.

74

In regulation 188—

• (a) in paragraph (1) omit “third”;

• (b) in paragraph (2) omit sub-paragraph (a).

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In regulation 191(1)(b)(i) omit “third”.

Part 24 (flat-rate scheme for farmers)

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Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)

79

Omit Part 26.

Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)

80

Omit Part 27.

Schedule 1A: Fiscal warehousing regime

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Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999

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• (1) The Value Added Tax (Importation of Investment Gold) Relief Order 1999 is amended as follows.

• (2) In article 3 omit “from places outside the member States”.

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004

83

• (1) The Value Added Tax (Place of Supply of Goods) Order 2004 is amended as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) Omit Part 4 (chain transactions) (regulations 15 to 18).

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

84

• (1) The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 is amended as follows.

• (2) In article 3, for the definition of “the Directive” substitute—

“the Directive” means Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;

• (3) In article 4 omit “intra-community”.

Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010

85

• (1) The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 is amended as follows.

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

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014

86

• (1) The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 is amended as follows.

• (2) In article 3(1) omit “intra-Community”.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016

87

• (1) The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 is amended as follows.

• (2) In article 3(1) omit “intra-community”.

Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017

88

• (1) Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 is amended as follows.

• (2) In regulation 5—

• (a) in paragraph (2), for “EU” substitute “ United Kingdom ”;

• (b) for paragraph (3) substitute—

(3) E makes a supply of services to a person (“F”) who belongs in the United Kingdom and— (a) where the place of supply of the services is the United Kingdom, it is an exempt supply; or (b) in any other case, it would be an exempt supply if it were made in the United Kingdom.

• (3) In regulation 6—

• (a) in paragraph (2), for “EU” substitute “ United Kingdom ”;

• (b) in paragraph (4)—

• (i) in the words before sub-paragraph (a), for “EU” substitute “ United Kingdom ”;

• (ii) for sub-paragraph (a) substitute—

(a) is an exempt supply made in the United Kingdom; or

PART 3 — Revocations

89

The following Orders are revoked, so far as not already revoked—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

Rebecca Harris — Craig Whittaker — Two of the Lord Commissioners of Her Majesty's Treasury — 2019-01-21

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.

[^f00002]: S.I. 1973/173; article 6 was inserted by S.I. 1999/3117; there are other amending instruments but none is relevant.

[^f00003]: S.I. 1984/746; relevant amending instruments are S.I. 1987/2108, 1988/2212, 1992/3120 and 2011/1043.

[^f00004]: S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.

[^f00005]: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.

[^f00006]: S.I. 1992/3124.

[^f00007]: S.I. 1992/3130.

[^f00008]: S.I. 2018/1249.

[^f00009]: S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.

[^f00010]: S.I. 1993/2001, amended by S.I. 1995/291, 1996/1196, 2007/1420 and 2011/21.

[^f00011]: S.I. 2019/60.

[^f00012]: S.I. 1995/958, amended by S.I. 1999/3119 and 2006/2187.

[^f00013]: S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 1998/760, 2001/3753, 2002/1503 and 2006/2187.

[^f00014]: S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, 1997/1086, 1997/2887, 1998/59, 1999/438, 1999/3029, 1999/3114, 2000/258, 2000/794, 2001/1149, 2002/1074, 2002/1142, 2002/3027, 2003/1114, 2003/1485, 2003/2096, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2005/2231, 2006/3292, 2007/313, 2007/768, 2007/1418, 2007/2085, 2007/3099, 2009/586, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/2240, 2010/2940, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2014/548, 2014/1497, 2014/2430, 2015/1978 and 2018/261; there are other amending instruments which are not relevant.

[^f00015]: S.I. 1999/3115.

[^f00016]: S.I. 2004/3148, amended by S.I. 2010/2923. There is another amending instrument but it is not relevant.

[^f00017]: S.I. 2010/2239.

[^f00018]: OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.

[^f00019]: S.I. 2010/2924.

[^f00020]: S.I. 2014/1458.

[^f00021]: S.I. 2016/12, amended by S.I. 2017/778.

[^f00022]: S.I. 2017/1216.

[^f00023]: S.I. 1992/3111, amended by S.I. 2011/1043 and 2012/2953. Words “permanent establishment” in article 3 substituted by virtue of section 153(3) of the Finance Act 2003 (c. 14).

[^f00024]: S.I. 1992/3132.

[^f00025]: S.I. 2002/1935.

[^f00026]: S.I. 2010/2925.

[^f00027]: S.I. 2012/2907; article 3 is revoked by paragraph 132(k) of Schedule 8 to the Taxation (Cross-border) Trade Act 2018 (c. 22) on a date to be appointed by the Treasury under section 57(3) of that Act.

[^f00028]: S.I. 2012/2953.

Part 3 (VAT invoices and other invoicing requirements)

Part 4 (EC sales statements)

Part 4A (reverse charge sales statements)

Part 5 (accounting, payment and records)

Part 5A (reimbursement arrangements)

Part 7A (flat-rate scheme for small businesses)

Part 11 (time of supply and time of acquisition)

Part 12 (valuation of acquisitions)

Part 13 (place of supply)

Part 14 (input tax and partial exemption)

Part 15A (goods used for non-business purposes during their economic life)

Part 16(A) (fiscal and other warehousing regimes)

Part 17 (means of transport)

Part 19 (bad debt relief (the new scheme))

Part 20 (repayments to community traders)

Part 21 (repayments to third country traders)

Part 24 (flat-rate scheme for farmers)

Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)

Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)

Schedule 1A: Fiscal warehousing regime

Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014

Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016

Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017

Editorial notes

[^c23520421]: 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury; section 56(1) permits “the appropriate Minister” to make provision in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.

[^c23520441]: S.I. 1984/746; relevant amending instruments are S.I. 1987/2108, 1988/2212, 1992/3120 and 2011/1043.

[^c23520451]: S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant.

[^c23520461]: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502 and 2006/874.

[^c23520471]: S.I. 1992/3124.

[^c23520491]: S.I. 1992/3130.

[^c23520501]: S.I. 2018/1249.

[^c23520511]: S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.

[^c23520521]: S.I. 1993/2001, amended by S.I. 1995/291, 1996/1196, 2007/1420 and 2011/21.

[^c23520541]: S.I. 1995/958, amended by S.I. 1999/3119 and 2006/2187.

[^c23520561]: S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, 1997/1086, 1997/2887, 1998/59, 1999/438, 1999/3029, 1999/3114, 2000/258, 2000/794, 2001/1149, 2002/1074, 2002/1142, 2002/3027, 2003/1114, 2003/1485, 2003/2096, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2005/2231, 2006/3292, 2007/313, 2007/768, 2007/1418, 2007/2085, 2007/3099, 2009/586, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/2240, 2010/2940, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2014/548, 2014/1497, 2014/2430, 2015/1978 and 2018/261; there are other amending instruments which are not relevant.

[^c23520581]: S.I. 1999/3115.

[^c23520591]: S.I. 2004/3148, amended by S.I. 2010/2923. There is another amending instrument but it is not relevant.

[^c23520611]: S.I. 2010/2239.

[^c23520621]: OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.

[^c23520631]: S.I. 2010/2924.

[^c23520641]: S.I. 2014/1458.

[^c23520651]: S.I. 2016/12, amended by S.I. 2017/778.

[^c23520661]: S.I. 2017/1216.

[^key-052410491fe8d2dfc45c3e103fc3d6ce]: Reg. 1 not in force at made date, see reg. 1

[^key-fac21706e3faea717d092c9b33c7813f]: Reg. 3 not in force at made date, see reg. 1

[^key-5cd5b18d4e6945a02d2376c8ce7479d7]: Reg. 4 not in force at made date, see reg. 1

[^key-468c27de6f038e04007cd6249e47f7c4]: Reg. 5 not in force at made date, see reg. 1

[^key-a08527aaaabff970eecaeaa10721c26b]: Reg. 6 not in force at made date, see reg. 1

[^key-d86ecb762408bf4e18857b0350db2f6a]: Reg. 7 not in force at made date, see reg. 1

[^key-9188c1df0e0b186c2b905ab510b0201d]: Reg. 8 not in force at made date, see reg. 1

[^key-76e4a4abb322ce03e27345c53e5121a5]: Reg. 9 not in force at made date, see reg. 1

[^key-127bab6a11cda06a6807f9fc5bba51ea]: Reg. 10 not in force at made date, see reg. 1

[^key-aa9cf65dc5084e0de50b952356f37c8c]: Reg. 12 not in force at made date, see reg. 1

[^key-86531cbb6ce9cde858daf44181b4d090]: Reg. 26 not in force at made date, see reg. 1

[^key-c2a2872e01959a498ff0a30c99883510]: Reg. 32 not in force at made date, see reg. 1

[^key-99dbdff185a4d03c8ad0cae2eec8760b]: Reg. 37 not in force at made date, see reg. 1

[^key-a39a7badb9e8186f46d57deeb903fb6f]: Reg. 40 not in force at made date, see reg. 1

[^key-9c5fc0c9ef6ddb8161720b1dc1498028]: Reg. 65 not in force at made date, see reg. 1

[^key-2b23cf7c3b0f7115470b635ab2faa799]: Reg. 66 not in force at made date, see reg. 1

[^key-0d839ccbfb77f86ca56aaf0a0b3e09af]: Reg. 67 not in force at made date, see reg. 1

[^key-9d2b8030faf519ab9f75408575ea6c4f]: Reg. 68 not in force at made date, see reg. 1

[^key-e7c1ba14f0818b2d2c5bf34bd2d33108]: Reg. 69 not in force at made date, see reg. 1

[^key-f7beb0409ea6941c3ea2343554444162]: Reg. 70 not in force at made date, see reg. 1

[^key-2fac6d074b4250bc5be3300b8980daec]: Reg. 71 not in force at made date, see reg. 1

[^key-90345b220c0a614e3980bc8cbac1fd0f]: Reg. 72 not in force at made date, see reg. 1

[^key-510ade81633230d840d767dc4e787b2a]: Reg. 73 not in force at made date, see reg. 1

[^key-0db060fa190a45ed124c88b778225297]: Reg. 74 not in force at made date, see reg. 1

[^key-c4884afc66f7f91ec7f005ce06a41d65]: Reg. 75 not in force at made date, see reg. 1

[^key-a21b97482ff2b79ed595ea685c7191ee]: Reg. 79 not in force at made date, see reg. 1

[^key-cebb35a54281f68d2062d2d610065f30]: Reg. 80 not in force at made date, see reg. 1

[^key-e904b41c7a3c0d5630b9ccad676d747f]: Reg. 82 not in force at made date, see reg. 1

[^key-86de466377871fe2f86e637d7c6a1241]: Reg. 83 not in force at made date, see reg. 1

[^key-c8cd7f2e594c039d6245588c06f8ab53]: Reg. 84 not in force at made date, see reg. 1

[^key-10b507da1282253398d6d0519f996c57]: Reg. 85 not in force at made date, see reg. 1

[^key-003a1c0fa40f6b393a7030823417c271]: Reg. 86 not in force at made date, see reg. 1

[^key-8cfca5f0947b97c7b6dff25cac9c755c]: Reg. 87 not in force at made date, see reg. 1

[^key-2aa104bf67ab6434ff2fca4dd8b95966]: Reg. 88 not in force at made date, see reg. 1

[^key-2100203f3f44c5654a89eb5691605b68]: Reg. 89 not in force at made date, see reg. 1

[^key-4c0f797ac7aed213bb7de9e41887c7bf]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-24f69e549d87f891291c11e35e6e4a81]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-225034728d34ca72e54eddcee07f628e]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9ffd874aa9c8bf2188333c8b77b85019]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-8c495d9c7c0c5fd2641ebcb64a7be9e1]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-7ec522f8835aa1ad00f9919a349a46be]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-292bbf7af7468b3d16160260b1288335]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6d0ffa074aaea247a8ebf4282319230a]: Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6bdd8acd3c7aa7a2215d1747ce8e05ac]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a3a7ceb13a09997c712ccf1ba6edc15f]: Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-fd59f9305473db73129aaedf34fd211f]: Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-4a91c6104e8318f68c61811e177a4e63]: Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6522c10dcd9cffc6e2da5df5fccc83fe]: Reg. 40 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-aea703d0a5f147fdcd78305b191a4c3f]: Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-4fa591eb8f8583adce429bcbd6169a57]: Reg. 66 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-13578f3dd36aee4dff800734037377df]: Reg. 67 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c307fc448f7729e92068a4e27ac2547e]: Reg. 68 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e6401c7f1e9d56c5f56e5af22a0881b0]: Reg. 69 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-072416895c6d4c4262a5601ba4a97c07]: Reg. 70 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-56c3de2e6e0b6d37466000491b976af6]: Reg. 71 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-5dd3093c9da938e9b1d9d8a687c8eb5d]: Reg. 72 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9189b26fc93e9dddf60e094ae3e61dc6]: Reg. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-262fe7cb4f5c5e7a451d45175fbe4ccb]: Reg. 74 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a0f8f516f878278cf3ce82d0ddd9ef41]: Reg. 75 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-eb7c580f656f08bbdddb09912e496109]: Reg. 79 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e48d518f6d669c617bab922a858ad1e7]: Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-b36a174e56d1481ceb8d75db6766356f]: Reg. 82 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-dcd53257bf2ae94151646ea658ca958a]: Reg. 83 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f187525b6aa64ee7bc8632b0be9dd096]: Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-59a48959534d8bdd7bf7987a1df18ac0]: Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-eae5fadbc683867735603c7f8f91cb30]: Reg. 86 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-0b6d891fe4dd37cdfd87b9d9710f8a23]: Reg. 87 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-74204b0db0d5025ada6be6c36a24f99c]: Reg. 88 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-5212dfd5d47d54dc680792f4439c9078]: Reg. 89 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-795a949f8a0905944e46cd83ce9c54cb]: Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-0415d091c8cfd2773364f7973c59bbc9]: Reg. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8dfcb0c78fccfa664b90e272bc4eab01]: Words in reg. 3(2)(a)(ii) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-f36d75bc4ae53b04ff5ce6542e42023e]: Reg. 5(2)(a)(i) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-3f789182b426a25983430be753edb4ae]: Reg. 5(2)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-14367c0704cc7ad7e34be8fff66d3716]: Reg. 9(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-945432c73862a0199feb1689e9c993f5]: Reg. 10(2)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-d77a0c2d8889e2b6eed4826831621596]: Reg. 10(3)(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-741a43755cbcf02f3cff8589405c01c8]: Reg. 11 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-4f0ae2dd021eb667e7dfb916cec416cd]: Reg. 13 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-031c7a1a24d4c3d601a9cf43a45b08a4]: Reg. 14 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-41ec467fc6608b8e352e634937940603]: Reg. 15 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-7f06cb8d61e8affff4969c8dcf57bf72]: Reg. 16 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-69ef301e66330deaa7fd4c8ff51e541c]: Reg. 17 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-052411a1f166ee7c68be7f16fc47c053]: Reg. 18 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-cdb0d1c23ef9c916b7e4ac89bc25285b]: Reg. 19 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b8c8d2ff58f94822002752b359244a46]: Reg. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-339e7b8b67bb334ee89aaa448693016d]: Reg. 21 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-21436b955f8dae25b0c74c407910a777]: Reg. 22 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-912db820bee8ca1f6f4cf3bcfe8d5e69]: Reg. 23 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-d2d21338183f4b5f041479d41facd535]: Reg. 24 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-73eefd734c45d8b48cd8f2828ade4336]: Reg. 25 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-070f6b4c56faeebac67b2cd6e6ceb3a9]: Reg. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-211290f0ea9babb7f0fc7314e6458b0e]: Reg. 28 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-d65757fa474e5c1dc754e53583dd4a2b]: Reg. 29 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c3425820b09ebbf9d0255d3eaf04a158]: Reg. 30 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-62558ffc50e2f91cee8f21619f0ae0d0]: Reg. 31 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-589b47a75f07d478da70f22f80ca42e1]: Reg. 33 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-3768774b8115e431afafa076a63747e1]: Reg. 34 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-044b9aa929d30030ccd7436a1cb38f56]: Reg. 35 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-fa35f318ba0b9e1d511706a3461dc006]: Reg. 36 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c9b9ac62439c28ae8a9714495bc13431]: Reg. 38 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-3af3fb3121ef35207dc7b76f47b0fdea]: Reg. 39 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5e16bcaaacca7cfd057bbc30682dc73d]: Reg. 41 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0b95d3571d10a9fa40dc3bc7dd061f42]: Reg. 42 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-68de64db47992d6bc0d43a885fbdb8d4]: Reg. 43 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 104(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.