The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020

• Citation: S.I. 2020/87
• Sections: 3

Section 1 Citation

These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020.

Section 2 Appointed day

Exit day is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019—

(a) regulation 4(1) and (2); and

(b) regulation 2, so far as relating to regulation 4(1) and (2).

Section 3 Disapplication of paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020

Paragraph 1(1) of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020 does not apply to regulation 2.