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

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

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You searched for provisions that are applicable to Wales. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part 1 PreliminaryPrevious MatchNext Match

    1. 1.Citation and commencementPrevious MatchNext Match

    2. 2.InterpretationPrevious MatchNext Match

  3. Part 2 Liability for VAT on removals: exceptionsPrevious MatchNext Match

    1. 3.Removals of gold: customer to accountPrevious MatchNext Match

    2. 4.Removals of investment gold: person to account is the person who would have accounted for VAT on the supplyPrevious MatchNext Match

    3. 5.Section 55A supplies: customer to accountPrevious MatchNext Match

    4. 6.Removals where goods declared to special customs procedurePrevious MatchNext Match

    5. 6A.(1) Paragraph (2) applies where goods are removed from Great...Previous MatchNext Match

    6. 7.Movement of own goods and on behalf of third party: remover to accountPrevious MatchNext Match

    7. 8.Removals from Northern Ireland to Great Britain – zero-rating of supplies for exportPrevious MatchNext Match

    8. 9.(1) Paragraph (2) applies where— (a) a taxable person (P)...Previous MatchNext Match

    9. 10.(1) Paragraph (2) applies where— (a) a taxable person (P)...Previous MatchNext Match

    10. 11.(1) Paragraph (2) applies where— (a) a taxable person (P)...Previous MatchNext Match

    11. 12.Gifts from Great Britain to Northern Ireland: sender to accountPrevious MatchNext Match

    12. 13.Other removals by non-taxable personsPrevious MatchNext Match

    13. 14.Removals from the Isle of Man to Northern IrelandPrevious MatchNext Match

  4. Part 3 Accounting for VAT on removals: taxable personsPrevious MatchNext Match

    1. 15.VAT on removals to be payable by a taxable person as if it were VAT on a supplyPrevious MatchNext Match

    2. 16.(1) A person to whom this Part applies (P) must...Previous MatchNext Match

    3. 17.Requirement to produce import documentPrevious MatchNext Match

    4. 18.PenaltiesPrevious MatchNext Match

  5. Part 4 Accounting for VAT on removals: non-taxable personsPrevious MatchNext Match

    1. 19.Credit for VAT on goods removed from Great Britain to Northern IrelandPrevious MatchNext Match

    2. 19A.Credit for VAT on goods imported into Great Britain for removal to Northern IrelandPrevious MatchNext Match

  6. Part 5 Entitlement of taxable persons to deduct input taxPrevious MatchNext Match

    1. 20.(1) This regulation applies where a taxable person (T)— Previous MatchNext Match

    2. 21.A taxable person (P) who is treated as having imported...Previous MatchNext Match

  7. Part 6 Identification for the purposes of VAT in Northern IrelandPrevious MatchNext Match

    1. 22.InterpretationPrevious MatchNext Match

    2. 23.The Commissioners to make arrangements for identificationPrevious MatchNext Match

    3. 24.Request to be identified and obligation to request to be identifiedPrevious MatchNext Match

    4. 25.Where T— (a) is not a relevant Northern Ireland trader;...Previous MatchNext Match

    5. 26.Communication of the fact of a person's identification for the purposes of VAT in Northern IrelandPrevious MatchNext Match

    6. 27.Ceasing to be identifiedPrevious MatchNext Match

    7. 28.Where the Commissioners are satisfied that on the date on...Previous MatchNext Match

    8. 29.Where a person satisfies the Commissioners that the person has...Previous MatchNext Match

    9. 30.Where a person satisfies the Commissioners that the person was...Previous MatchNext Match

    10. 31.Application of section 9A VATA: treating a person as if identifiedPrevious MatchNext Match

    11. 32.This Part to be treated as made under VATAPrevious MatchNext Match

  8. Part 7 Accounting for import VAT on low value importationsPrevious MatchNext Match

    1. 33.VAT return accounting for low value importationsPrevious MatchNext Match

    2. 34.(1) A person to whom this Part applies (P) must...Previous MatchNext Match

  9. Part 8 VAT relief in respect of goods returning to Great Britain from Northern IrelandPrevious MatchNext Match

    1. 35.(1) No VAT is payable under paragraph 3(2) of Schedule...Previous MatchNext Match

  10. SignaturePrevious MatchNext Match

  11. Explanatory NotePrevious Match

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