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

• Citation: S.I. 2020/1312
• Sections: 10

Section 1 Citation 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.

Section 2 Amendment 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).

Section 3 Amendment 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 (zero rating: transport) is amended as follows.

Section 4

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

Section 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, or

(ii) 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, or

(v) in a temporary storage facility,

of goods carried in a ship, aircraft or railway vehicle.

Section 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, or

(b) 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).

Section 7

After Note (4) insert—

(4ZA) “ Vehicle ” has the same meaning as in the Management Act .

Section 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 , or

(ii) 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 .

Section 9

After that Note insert—

(6ZA) “ Customs and excise airport ” has the same meaning as in the Management Act.

Section 10 Amendment 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 (exemptions: finance), in Note (6), in the definition of “qualifying pension fund”, in paragraph (e), omit “or in a member State”.