PART 3Consequential provisions and miscellaneous amendments

CHAPTER 2Miscellaneous amendments

Amendment of the Value Added Tax Regulations 199511

1

Part 16 (importations, exportations and removals) of the Value Added Tax Regulations 19957 is amended as follows.

2

In regulation 117 omit paragraphs (4) and (7A) to (7D).

3

In regulation 129(1)—

a

omit the “and” at the end of sub-paragraph (a)(iii);

b

at the end of sub-paragraph (b) insert “and”;

c

after sub-paragraph (b) insert—

c

the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 20198,

4

Omit the heading immediately before regulation 131.

5

Omit regulation 131.