The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

Made: 18th November 2020

Laid before the House of Commons: 19th November 2020

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 51(3)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 .

In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following provision in relation to value added tax. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.

Citation and commencement

1

These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 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.

Amendment of the Taxation (Cross-border Trade) Act 2018

2

In Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (VAT amendments), in paragraph 94(4), omit paragraph (c).

Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994

3

Group 8 of Schedule 8 to the Value Added Tax Act 1994 (zero rating: transport) is amended as follows.

4

In Item 4, in paragraph (a), omit “, ship or aircraft”.

5

For Item 6 substitute—

(6) Any services provided for— (a) the handling of ships, aircraft or railway vehicles— (i) in a port, customs and excise airport or international railway area, or (ii) outside the United Kingdom; (b) the handling or storage— (i) in a port, (ii) on land adjacent to a port, (iii) in a customs and excise airport, (iv) in an international railway area, or (v) in a temporary storage facility, of goods carried in a ship, aircraft or railway vehicle.

6

After that Item insert—

(6ZA) Any services provided in an airport that is not a customs and excise airport for— (a) the handling of an aircraft, or (b) the handling or storage of goods carried in an aircraft, provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1).

7

After Note (4) insert—

(4ZA) “Vehicle” has the same meaning as in the Management Act .

8

For Note (6) substitute—

(6) In Item 6— (a) “port” and “temporary storage facility” have the same meanings as in the Management Act; (b) “international railway area” means— (i) any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act , or (ii) such other place relating to international rail travel as may be specified in a notice published by the Commissioners; (c) “railway vehicle” has the same meaning as in section 83 of the Railways Act 1993 .

9

After that Note insert—

(6ZA) “Customs and excise airport” has the same meaning as in the Management Act.

Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994

10

In Group 5 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: finance), in Note (6), in the definition of “qualifying pension fund”, in paragraph (e), omit “or in a member State”.

Signed

James Morris — Maggie Throup — Two of the Lords Commissioners of Her Majesty's Treasury — 2020-11-18

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

[^f00002]: 1994 c. 23. Item 4 of Group 8, Schedule 8 was amended by S.I. 2001/753 and section 22(1) of the Finance (No. 3) Act 2010 (c. 33). Item 6 of and Note (6) to Group 8, Schedule 8 were amended by S.I. 2002/1173.

[^f00003]: “The Management Act” is defined in section 96(1) of the Value Added Tax Act 1994 as meaning the Customs and Excise Management Act 1979 (c. 2). The definition of “vehicle” in section 1 of that Act was replaced by a new definition substituted by paragraph 4(2)(l) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 with effect from a day to be appointed.

[^f00004]: Section 26(1ZB) of the Customs and Excise Management Act 1979 was inserted by paragraph 18(3) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 with effect from a day to be appointed.

[^f00005]: “Railway vehicle” is defined in section 83 of the Railways Act 1993 (c. 43).

[^f00006]: The definition of “qualifying pension fund” in Note (6) to Group 5, Schedule 9 of the Value Added Tax Act 1994 was inserted by S.I. 2020/209.

Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994

Editorial notes

[^c24444141]: 2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

[^c24444151]: 1994 c. 23. Item 4 of Group 8, Schedule 8 was amended by S.I. 2001/753 and section 22(1) of the Finance (No. 3) Act 2010 (c. 33). Item 6 of and Note (6) to Group 8, Schedule 8 were amended by S.I. 2002/1173.

[^c24444161]: “The Management Act” is defined in section 96(1) of the Value Added Tax Act 1994 as meaning the Customs and Excise Management Act 1979 (c. 2). The definition of “vehicle” in section 1 of that Act was replaced by a new definition substituted by paragraph 4(2)(l) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 with effect from a day to be appointed.

[^c24444171]: Section 26(1ZB) of the Customs and Excise Management Act 1979 was inserted by paragraph 18(3) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 with effect from a day to be appointed.

[^c24444181]: “Railway vehicle” is defined in section 83 of the Railways Act 1993 (c. 43).

[^c24444191]: The definition of “qualifying pension fund” in Note (6) to Group 5, Schedule 9 of the Value Added Tax Act 1994 was inserted by S.I. 2020/209.

[^key-1847c747fa969c2a36afede981fc9207]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e7ca337e739b6c1d7862b0c8e4f87243]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-30d88afaee32a57aec14540fad29283f]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-83ed8b0dba148f287c9d28a47534ab4e]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-798d2a7607a910e833cffad9538ff178]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-dcb6b1bd9e13c6435e326041ae8770cd]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-b6d6e1473e872e1f93556696febc26bf]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a9aa4bc099e22afb42eb2f485eaaa141]: Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-b554fa26bfe8c75e2366c7f58cb83b08]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-df0bb337d712663f6505a783d51e1352]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.