The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019

These Regulations amend the Value Added Tax (Tour Operators) Order 1987 (“the Order”) and Schedule 8 to the Value Added Tax Act 1994 (“the Act”) for the purpose of making changes to the VAT Tour Operators Margin Scheme that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.

Link: The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019
Source: Legislation .gov.uk

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

These Regulations are made in exercise of the powers in sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.

Link: The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
Source: Legislation .gov.uk

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

These Regulations are made in exercise of the power in sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade Act 2018 (c. 22) (“TCTA 2018”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union and in consequence of TCTA 2018. They are to come into force on such day as the Treasury by regulations may appoint.

Link: The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
Source: Legislation .gov.uk