SI 2019/1214 - The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Released 05 September 2019

SI 2019/1214 amends VAT legislation in relation to the UK withdrawal from the EU.

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 make amendments to VAT legislation in relation to the UK withdrawal from the European Union including:

amendments to the Value Added Tax Act 1994, Sch. 9, Grp. 5 as a consequence of amendments made by other exit legislation affecting collective investment schemes;

to omit the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/513), reg. 6 and Pt. 3;

transitional provision in relation to the VAT MOSS (mini one stop shop) system to allow HMRC to prescribe the form or manner for making claims and corrections in respect of supplies that took place before exit day, so that such claims and corrections can continue to be made in the event that there is no longer access to the MOSS system;

transitional provision in relation to the Value Added Tax Regulations 1995 (SI 1995/2518), Pt. 20 (repayments to Community traders);

consequential amendments to the Fulfilment Businesses Regulations 2018 (SI 2018/326) in line with changes made by the Taxation (Cross-border Trade) Act 2018 to the Finance (No. 2) Act 2017, Pt. 3 and transitional provisions in relation to secondary and primary legislation relating to fulfilment businesses.

The regulations come into force on a day to be appointed under TCTA 2018, s. 52.

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