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There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020.
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Part 2 Liability for VAT on removals: exceptionsPrevious MatchNext Match
3.Removals of gold: customer to accountPrevious MatchNext Match
4.Removals of investment gold: person to account is the person who would have accounted for VAT on the supplyPrevious MatchNext Match
5.Section 55A supplies: customer to accountPrevious MatchNext Match
6.Removals where goods declared to special customs procedurePrevious MatchNext Match
6A.(1) Paragraph (2) applies where goods are removed from Great...Previous MatchNext Match
7.Movement of own goods and on behalf of third party: remover to accountPrevious MatchNext Match
8.Removals from Northern Ireland to Great Britain – zero-rating of supplies for exportPrevious MatchNext Match
9.(1) Paragraph (2) applies where— (a) a taxable person (P)...Previous MatchNext Match
10.(1) Paragraph (2) applies where— (a) a taxable person (P)...Previous MatchNext Match
11.(1) Paragraph (2) applies where— (a) a taxable person (P)...Previous MatchNext Match
12.Gifts from Great Britain to Northern Ireland: sender to accountPrevious MatchNext Match
13.Other removals by non-taxable personsPrevious MatchNext Match
14.Removals from the Isle of Man to Northern IrelandPrevious MatchNext Match
Part 3 Accounting for VAT on removals: taxable personsPrevious MatchNext Match
Part 4 Accounting for VAT on removals: non-taxable personsPrevious MatchNext Match
Part 5 Entitlement of taxable persons to deduct input taxPrevious MatchNext Match
Part 6 Identification for the purposes of VAT in Northern IrelandPrevious MatchNext Match
23.The Commissioners to make arrangements for identificationPrevious MatchNext Match
24.Request to be identified and obligation to request to be identifiedPrevious MatchNext Match
25.Where T— (a) is not a relevant Northern Ireland trader;...Previous MatchNext Match
26.Communication of the fact of a person's identification for the purposes of VAT in Northern IrelandPrevious MatchNext Match
28.Where the Commissioners are satisfied that on the date on...Previous MatchNext Match
29.Where a person satisfies the Commissioners that the person has...Previous MatchNext Match
30.Where a person satisfies the Commissioners that the person was...Previous MatchNext Match
31.Application of section 9A VATA: treating a person as if identifiedPrevious MatchNext Match
32.This Part to be treated as made under VATAPrevious MatchNext Match
Part 7 Accounting for import VAT on low value importationsPrevious MatchNext Match
Part 8 VAT relief in respect of goods returning to Great Britain from Northern IrelandPrevious MatchNext Match
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