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<dc:identifier>http://www.legislation.gov.uk/uksi/2020/1546/regulation/26/2020-12-31</dc:identifier>
<dc:title>The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020</dc:title>
<dc:type>text</dc:type>
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<dc:language>en</dc:language>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">VALUE ADDED TAX</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2022-04-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2020-12-31</dct:valid>
<dc:description>These Regulations make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (“the Protocol”). They will come into force on a day or days to be appointed by the Treasury in further regulations.</dc:description>
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