The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

34.—(1) A person to whom this Part applies (P) must account for and pay the VAT charged under section 1(1)(c) of VATA M1 , as applied by paragraph 1(3) of Schedule 9ZB to VATA, on the importation of those goods into the United Kingdom by reason of their entry into Northern Ireland, as if that VAT were VAT on a supply made by P.

(2) Accordingly—

(a) P must in the prescribed accounting period in which the goods are treated as imported account for and pay that VAT together with the VAT chargeable on the supply of goods or services due from P in that period;

(b) the relevant enforcement provisions apply for the purposes of this regulation, in relation to P's obligation under paragraph (1) to account for and pay any VAT, as if that VAT were VAT on a supply made by P; and

(c) the effect of section 16 of VATA (application of customs enactments), as modified by paragraph 1(6) of Schedule 9ZB to VATA, is disapplied to the extent that it would make alternative provision for the accounting and payment of that VAT.

(3) In this regulation “the relevant enforcement provisions” means so much of—

(a) VATA and any other enactment, and

(b) any subordinate legislation,

as has effect for the purposes of, or in connection with, the enforcement of any obligation to account for and pay VAT, and includes, without prejudice to the generality of the foregoing, Part 5 of the Value Added Tax Regulations 1995.

Commencement Information

I1 Reg. 34 not in force at made date, see reg. 1

I2 Reg. 34 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Section 1(1)(c) is amended by section 41 of TCTA but the amendment is not yet fully in force.