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The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1544
- Regulation 5
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There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020, Section 5.
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Amendment of Schedule 9ZBU.K.
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5. In Schedule 9ZB M1 (goods removed to or from Northern Ireland and supply rules), in paragraph 6 (relief for qualifying Northern Ireland goods)—
(a)in sub-paragraph (2), the words from “the last supply” to the end become paragraph (a);
(b)in that paragraph, for “that removal” substitute “ that removal, or ”;
(c)after that paragraph insert—
“(b)duty under section 30C of TCTA 2018 M2 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose).”;
(d)in sub-paragraph (3), for “(2)” substitute “ (2)(a) ”.
Commencement Information
I1Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26).
M2Section 30C of the Taxation (Cross-border Trade) Act 2018 was inserted by section 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).
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