SI 2019/513 - The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
Released 08 March 2019
SI 2019/513 amends secondary VAT legislation (including SI 1995/2518 (the VAT regulations) and SI 2018/326 (the fulfilment business regulations)) to ensure effective operation post Brexit.
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 make consequential amendments to secondary legislation relating to VAT in line with changes made by the European Union (Withdrawal) Act 2018 and Taxation (Cross-border Trade) Act 2018, including a number of transitional provisions to deal with some of the issues that will arise when amendments are made to secondary legislation relating to VAT in consequence of, or otherwise in connection with, the withdrawal of the UK from the EU. The regulations further make consequential amendments to the Fulfilment Businesses Regulations 2018 (SI 2018/326) in line with changes made by the TCTA 2018 to the Finance (No. 2) Act 2017, Pt. 3 and make transitional provisions in relation to secondary and primary legislation relating to fulfilment businesses. The regulations additionally confer a power on HMRC to make such provision by public notice for or in connection with the administration of import VAT as they consider appropriate in consequence of the Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248) and revoke the Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (SI 2018/1197). The regulations come into force on such day as may be appointed under TCTA 2018, s. 52(2).
The document is available here.