These Regulations amend the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (S.I. 1999/3121) (“the 1999 Order”) to make changes required as a consequence of the withdrawal of the United Kingdom from the European Union.
Link: The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations 2019
Source: Legislation .gov.uk
