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

52.  In regulation 43 M1 (goods removed from a warehousing regime)—

(a) in paragraph (1), after “warehouse” insert “ or Northern Ireland warehouse ”;

(b) in paragraph (2)—

(i) in sub-paragraph (a)—

(aa) after “section 18(4)(b) of” insert “ , or paragraph 16(8) of Schedule 9ZB to, ”, and

(bb) after “warehousing regime” insert “ or Northern Ireland warehousing regime, as the case may be ”, and

(ii) in the final words, for “or 18D(2)(a)” to the end substitute “ or 18D(2)(a) of, or paragraph 16(8) of Schedule 9ZB to, the Act ”.

Commencement Information

I1 Reg. 52 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 1996/1250.