The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

Contents

1Citation and commencement#

These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 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.

2Amendment of the Taxation (Cross-border Trade) Act 2018#

In Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (VAT amendments), in paragraph 94(4), omit paragraph (c).

3Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994#

Group 8 of Schedule 8 to the Value Added Tax Act 1994 ^note (zero rating: transport) is amended as follows.

4 #

In Item 4, in paragraph (a), omit “, ship or aircraft”.

5 #

For Item 6 substitute—“6 Any services provided for—a the handling of ships, aircraft or railway vehicles—i in a port, customs and excise airport or international railway area, orii outside the United Kingdom;b the handling or storage—i in a port,ii on land adjacent to a port,iii in a customs and excise airport,iv in an international railway area, orv in a temporary storage facility,of goods carried in a ship, aircraft or railway vehicle.”

6 #

After that Item insert—“6ZA Any services provided in an airport that is not a customs and excise airport for—a the handling of an aircraft, orb the handling or storage of goods carried in an aircraft,provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1).”

7 #

After Note (4) insert—“4ZA “Vehicle” has the same meaning as in the Management Act ^note.”

8 #

For Note (6) substitute—“6 In Item 6—a “port” and “temporary storage facility” have the same meanings as in the Management Act;b “international railway area” means—i any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act ^note, orii such other place relating to international rail travel as may be specified in a notice published by the Commissioners;c “railway vehicle” has the same meaning as in section 83 of the Railways Act 1993 ^note.”

9 #

After that Note insert—“6ZA “Customs and excise airport” has the same meaning as in the Management Act.”

10Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994#

In Group 5 of Schedule 9 to the Value Added Tax Act 1994 ^note (exemptions: finance), in Note (6), in the definition of “qualifying pension fund”, in paragraph (e), omit “or in a member State”.

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

The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

1Citation and commencement#

2Amendment of the Taxation (Cross-border Trade) Act 2018#

3Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994#

4 #

5 #

6 #

7 #

8 #

9 #

10Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994#

Defined terms · 4

Key facts

History · 1 version

1Citation and commencement#

2Amendment of the Taxation (Cross-border Trade) Act 2018#

3Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994#

4 #

5 #

6 #

7 #

8 #

9 #

10Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994#