Search Legislation

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

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 8

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Section 8. Help about Changes to Legislation

Removals from Northern Ireland to Great Britain – zero-rating of supplies for exportU.K.

This section has no associated Explanatory Memorandum

8.—(1) Paragraph (2) applies where—

(a)a taxable person (P) treats a supply of goods as zero-rated as a result of the Commissioners being satisfied that the conditions in regulation 133B of the Value Added Tax Regulations 1995 M1 (supplies to persons outside the relevant states) are met; and

(b)paragraph (2) of that regulation is satisfied by the goods being removed from Northern Ireland to Great Britain.

(2) Where this paragraph applies, P (and only P) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.

Commencement Information

I1Reg. 8 not in force at made date, see reg. 1

I2Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1S.I. 1995/2518; relevantly amended by S.I. 2020/1545.

Back to top

Options/Help