PART 5Amendments to EU Exit Regulations

Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019I121

1

The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.

2

In regulation 2, omit the definition for “Chapter 7”.

3

In regulation 3, in each place it occurs, for “exit day” substitute “ IP completion day ”.

4

For regulation 4, substitute—

4

The amendments made by Part 3 of the Act M2 do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.

5

In regulation 5, in each place it occurs, for “exit day” substitute “ IP completion day ”.