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

Contents

Part 1 · Preliminary

1Citation and commencement#

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

3Amendment of the Value Added Tax (Imported Goods) Relief Order 1984#

(1)The Value Added Tax (Imported Goods) Relief Order 1984 ^note 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”.

4Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986#

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

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

5Amendment of the Value Added Tax (Cars) Order 1992#

(1)The Value Added Tax (Cars) Order 1992 ^note 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”.

6Amendment of the Value Added Tax (Imported Gold) Relief Order 1992#

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

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

7Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992#

(1)The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 ^note 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 ^note 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.”

8Amendment of the Value Added Tax (Input Tax) Order 1992#

(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”.

9Amendment of the Value Added Tax (Payments on Account) Order 1993#

(1)The Value Added Tax (Payments on Account) Order 1993 ^note is amended as follows.

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

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

10Amendment of the Value Added Tax (Treatment of Transactions) Order 1995#

(1)The Value Added Tax (Treatment of Transactions) Order 1995 ^note 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12Amendment of the Value Added Tax Regulations 1995#

The Value Added Tax Regulations 1995 ^note are amended as follows.

26Part 4A (reverse charge sales statements)#

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

32 #

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

37 #

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

40Part 5A (reimbursement arrangements)#

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

65Part 19 (bad debt relief (the new scheme))#

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”.

66 #

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.

71Part 20 (repayments to community traders)#

Omit Part 20.

72Part 21 (repayments to third country traders)#

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

73 #

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).

75 #

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

79Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)#

Omit Part 26.

80Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)#

Omit Part 27.

82Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999#

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

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

83Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004#

(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).

84Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010#

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

(2)In article 3, for the definition of “the Directive” substitute—““the Directive” means Directive 2003/87/EC^note 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”.

85Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010#

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

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

86Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014#

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

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

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

87Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016#

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

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

88Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017#

(1)Part 2 (notifiable arrangements – VAT) of the Indirect Taxes (Notifiable Arrangements) Regulations 2017 ^note 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; orb 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contains public sector information licensed under the Open Government Licence v3.0.

1Citation and commencement#

3Amendment of the Value Added Tax (Imported Goods) Relief Order 1984#

4Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986#

5Amendment of the Value Added Tax (Cars) Order 1992#

6Amendment of the Value Added Tax (Imported Gold) Relief Order 1992#

7Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992#

8Amendment of the Value Added Tax (Input Tax) Order 1992#

9Amendment of the Value Added Tax (Payments on Account) Order 1993#

10Amendment of the Value Added Tax (Treatment of Transactions) Order 1995#

12Amendment of the Value Added Tax Regulations 1995#

26Part 4A (reverse charge sales statements)#

40Part 5A (reimbursement arrangements)#

65Part 19 (bad debt relief (the new scheme))#

71Part 20 (repayments to community traders)#

72Part 21 (repayments to third country traders)#

79Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)#

80Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)#

82Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999#

83Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004#

84Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010#

85Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010#

86Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014#

87Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016#

88Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017#

Defined terms · 1

Key facts

History · 1 version

Connections

1Citation and commencement#

3Amendment of the Value Added Tax (Imported Goods) Relief Order 1984#

4Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986#

5Amendment of the Value Added Tax (Cars) Order 1992#

6Amendment of the Value Added Tax (Imported Gold) Relief Order 1992#

7Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992#

8Amendment of the Value Added Tax (Input Tax) Order 1992#

9Amendment of the Value Added Tax (Payments on Account) Order 1993#

10Amendment of the Value Added Tax (Treatment of Transactions) Order 1995#

12Amendment of the Value Added Tax Regulations 1995#

26Part 4A (reverse charge sales statements)#

40Part 5A (reimbursement arrangements)#

65Part 19 (bad debt relief (the new scheme))#

71Part 20 (repayments to community traders)#

72Part 21 (repayments to third country traders)#

79Part 26 (UK union and non-union special accounting schemes: registration, notification of changes, and returns)#

80Part 27 (Non-UK union and non-union special accounting schemes: adjustments, claims and error correction)#

82Amendment of the Value Added Tax (Importation of Investment Gold) Relief Order 1999#

83Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004#

84Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010#

85Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010#

86Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014#

87Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016#

88Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017#