SI 2020/1312 – The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

Released 19 November 2020

SI 2020/1312 amends TCTA 2018 and VATA 1994 in connection with the UK withdrawal from the EU from a day to be appointed.

The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (SI 2020/1312) amend the Taxation (Cross-border Trade) Act 2018 (TCTA 2018) and the Value Added Tax Act 1994 (VATA 1994) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The amendments:

omit TCTA 2018, Sch. 8, para. 94(4)(c) as superseded by the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (SI 2019/73) (which replaced VATA 1994, Sch. 8, Grp. 8, Item 12 with a new provision);

make provision in connection with the United Kingdom’s exit from the EU by amending VATA 1994, Sch. 8, Grp. 8 to:

extend the zero rate of VAT to apply to supplies of certain services made in relation to the handling of international trains and the handling of goods carried in such trains;

make additional provision in relation to services supplied in airports that are not customs and excise airports, and

bring certain terms and definitions in line with changes made to the Customs and Excise Management Act 1979 by TCTA 2018.

The provisions will come into force on such day as is appointed by the Treasury in regulations under TCTA 2018, s. 52. The regulations were made on 18 November 2020.

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