The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

Part 1 (preliminary) U.K.

32.  In regulation 2 M1 (interpretation – general)—

(a) in paragraph (1)—

(i) in the definition of “alphabetical code”—

(aa) for “member State” substitute “ relevant territory ”;

(bb) in the entry for the United Kingdom, for “GB” substitute “ XI ”;

(ii) in the definition of “fiscal or other warehousing regime”, at the end insert “, and “Northern Ireland fiscal or other Northern Ireland warehousing regime” means “ Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime ”;

(iii) after that definition insert—

““identified for the purposes of VAT in Northern Ireland” has the meaning given by paragraph 7 of Schedule 9ZA M2 to the Act;

“Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB M3 to the Act;

“Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act;”;

(iv) in the definition of “registered person”, for “or 3A” substitute “ 3A or 9ZC ”;

(v) after the definition of “registration number” insert—

““relevant territory” means, except where otherwise provided, a member State or the United Kingdom;”;

(b) after paragraph (3) insert—

“(4) A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly.”.

Commencement Information

I1 Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 1996/1250, 2004/1082, 2006/3292, 2019/59, 2019/60. The amendment made by S.I. 2019/59 has not been commenced and is omitted by this instrument. The amendment made by S.I. 2019/60 is also not yet in force.

M2 Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

M3 Schedule 9ZB was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.