The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Supplies from a member State to Great Britain via Northern Ireland U.K.

5.—(1) Schedule 9ZB is amended as follows.

(2) In paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland)—

(a) after sub-paragraph (3) insert—

“(3A) Where the removal is a removal to which paragraph 6(3A) (certain supplies from a member State to Great Britain via Northern Ireland) applies, the person who supplies the goods is the person who is treated as having imported the goods.”;

(b) in sub-paragraph (11), after “(3)” insert “ , (3A) ”.

(3) In paragraph 6 (relief for qualifying Northern Ireland goods) M1 —

(a) in sub-paragraph 2—

(i) at the end of paragraph (a) omit “or”;

(ii) at the end of paragraph (b) omit the full-stop and insert—

“, or

(c) sub-paragraph (3A) applies to the removal.”;

(b) after sub-paragraph (3) insert—

“(3A) This sub-paragraph applies to a removal if—

(a) the removal is in the course of a supply, and

(b) the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.”.

(4) After paragraph 35 insert—

“PART 7 U.K. Supplies from a member State to Great Britain via Northern Ireland: registration

36.— (1) Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.

(2) But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.

(3) For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—

(a) in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and

(b) references to facilitating a relevant supply were ignored.”.

Commencement Information

I1 Reg. 5 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)

Marginal Citations

M1 Paragraph 6 of Schedule 9ZB was amended by S.I. 2020/1544.