Exiting The European Union PART 1 Preliminary Citation and commencement 1 These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint. PART 2 Amendment of secondary legislation relating to value added tax and transitional provisions Amendment of the Value Added Tax Regulations 1995 2 The Value Added Tax Regulations 1995 are amended as follows. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1 Part 14 (input tax and partial exemption) is amended as follows. 2 In regulation 102 (use of other methods) , after paragraph (2) insert— 2A Notwithstanding any provision of any method approved or directed to be used under this regulation which purports to have the contrary effect, where the method attributes input tax to exempt supplies specified by the Treasury in an order made under section 26(2)(c) of the Act, no attribution is to be made in relation to any supplies that are made within the United Kingdom unless– a the supply is directly linked to the export of goods and the recipient of the goods is located outside both the United Kingdom and the EU, or b the supply is between a United Kingdom based intermediary and a United Kingdom based service provider and the recipient of any supply being arranged by the intermediary is located outside both the United Kingdom and the EU. . 3 In regulation 103B (attribution of input tax incurred on services and related goods used to make financial supplies) , in paragraph (3)(a), for “another” substitute “ a ” . 5 1 Part 16 (importations, exportations and removals) is amended as follows. 2 In regulation 117 (interpretation of Part 16)— a in paragraph (8), for “member States” substitute “ United Kingdom ” in both places it occurs; b omit paragraphs (10) and (11). 3 In regulation 118 (enactments excepted)— a in paragraph (c)— i omit sub-paragraph (i); ii omit sub-paragraph (ii); b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Omit regulation 120 (community legislation excepted). 6 In regulation 121 (adaptations) omit paragraph (2). 7 For regulation 121A substitute— 121A In the Customs (Import Duty) (EU Exit) Regulations 2018 , Part 10 (guarantees), in regulation 98(1), regard there being a third sub-paragraph as follows— c in relation to the VAT chargeable on the importation of goods into the United Kingdom, the specified amount may be nil where in the opinion of an HMRC officer there is no risk to the payment. . 8 Omit regulations 121B and 121C. 9 Omit regulation 123. 10 For regulation 126 substitute— 126 Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily exported and are re-imported after having undergone repair, process or adaptation outside the United Kingdom, or after having been made up or reworked outside the United Kingdom, shall be payable as if such treatment or process had been carried out in the United Kingdom, if the Commissioners are satisfied that— a at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside the United Kingdom, and b the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad. . 11 In regulation 128, for “member States” substitute “ United Kingdom ” . 12 In regulation 129(1)(a) and (b), in both places it occurs, for “member States” substitute “ United Kingdom ” . 13 In regulation 132, for “member States” substitute “ United Kingdom ” in both places it occurs. 14 In regulation 133, for “member States” substitute “ United Kingdom ” in both places it occurs. 15 Omit regulations 134 to 145. Transitional provisions in relation to the Value Added Tax Regulations 1995 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General transitional provision in relation to value added tax and power to make further provision 9 1 The amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, do not have effect in relation to supplies made, and acquisitions taking place, before IP completion day . 2 In determining for the purposes of this regulation the time when a supply or acquisition of goods is made ignore sections 18(4)(a) and 18B(4) of the Value Added Tax Act 1994 . 3 In determining for the purposes of this regulation the time when a supply of services is made— a invoices and other documents provided to any person before IP completion day are to be disregarded, b so much (if any) of any payment received by the supplier before IP completion day as relates to times on or after IP completion day is to be treated as received on IP completion day , and c so much (if any) of any payment received by the supplier on or after IP completion day as relates to times before IP completion day is to be treated as received before IP completion day . 4 A payment in respect of any services is to be taken for the purposes of paragraph (3) to relate to the time of the performance of those services. 5 But where a payment is received in respect of any services the performance of which takes place over a period, a part of which falls before IP completion day and a part of which does not— a an apportionment is to be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before IP completion day , b the payment is to that extent to be taken for the purposes of paragraph (3) to relate to a time before IP completion day , and c the remainder, if any, of the payment is to be taken for the purposes of paragraph (3) to relate to times on or after IP completion day . 10 The amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, 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. 11 Her Majesty's Revenue and Customs may make additional provision to deal with specific transitional issues that arise as a result of the amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, in a public notice published by them. PART 3 Amendment of the Fulfilment Businesses Regulations 2018 and transitional provisions for legislation relating to fulfilment businesses Amendment of the Fulfilment Businesses Regulations 2018 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision in relation to regulation 4 of the Fulfilment Businesses Regulations 2018 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the Finance (No. 2) Act 2017 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 Administrative provision for the purposes of import VAT: transitional authorised declarants and supplementary customs declarations 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 Revocation 16 The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 is revoked, so far as not already revoked. Justin Holliday Melissa Tatton Two of the Commissioners for Her Majesty's Revenue and Customs Paul Maynard Jeremy Quin Two of the Lord Commissioners of Her Majesty's Treasury