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.