The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

46.  In regulation 29(2) M1 (claims for input tax)—-

(a) in sub-paragraph (d), after “warehouse” insert “ or Northern Ireland warehouse ”;

(b) in sub-paragraph (e), for “GB” substitute “ XI ”;

(c) in sub-paragraph (f), for “GB” substitute “ XI ”.

Commencement Information

I1 Reg. 46 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 2003/1114 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.