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The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1545
- Part 2
- Regulation 68
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There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020, Section 68.
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68. In regulation 126 (reimportation of goods exported for treatment or process)—
(a)for “the United Kingdom” substitute “ Great Britain ” in each place it occurs;
(b)the existing text becomes paragraph (1) of that regulation; and
(c)after that paragraph insert—
“(2) For the purposes of this regulation—
(a)the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;
(b)any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.”
Commencement Information
I1Reg. 68 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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