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

6.  In article 4—

(a) for “paragraph 5A of Schedule 2” substitute “ paragraph 30(1) and (2) of Schedule 9ZB ”;

(b) in paragraph (a) —

(i) for “in a member State” substitute “ in a place ”,

(ii) for “member State of dispatch” substitute “ departure country ”, and

(iii) for “section 6(2A), (2B) or (2C) of” substitute “ section 7(3) of, or paragraph 29 of Schedule 9ZB to, ”;

(c) in paragraph (b) —

(i) for “member State of dispatch” substitute “ departure country ”, and

(ii) for “1992” substitute “ 2004 ”;

(d) in paragraph (c), for “section 16(6) or (7) of” substitute “ section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA M1 to, ”;

(e) in paragraph (e) —

(i) in sub-paragraph (i) —

(aa) for “to another member State” substitute “ to a place in the destination country ”, and

(bb) for “in that member State” substitute “ in that place ”, and

(ii) in sub-paragraph (ii) for “member State of dispatch” substitute “ departure country ”;

(f) in paragraph (f) —

(i) in sub-paragraph (i) —

(aa) for “member State of dispatch” substitute “ departure country ”, and

(bb) for “member State of arrival” substitute “ destination country ”, and

(ii) in sub-paragraph (iv), for “member State of dispatch” substitute “ departure country ”;

(g) in paragraph (g) —

(i) in sub-paragraph (i) after “the member States” insert “ and Northern Ireland ”;

(ii) for sub-paragraph (ii) substitute—

“(ii) the owner intends, before the end of the period of two years beginning with the day on which the goods were removed, to—

(aa) export the goods to a place outside the EU and Northern Ireland,

(bb) remove the goods from Northern Ireland to Great Britain, or

(cc) remove the goods to a place in Northern Ireland or a member State (as the case may be) other than the destination country;”.

Commencement Information

I1 Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Schedule 9ZA to VATA was inserted by paragraph 2 of Schedule 2 to TPTPA.