SCHEDULES

F2SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F2

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 6Supplementary provision

Refund of UK VAT

41

1

Part 21 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) has effect in relation to a F1participant in a special scheme as it applies to a trader (within the meaning of those Regulations) subject to the following modifications.

2

Regulation 186 (repayments of VAT) has effect as if after “imported by him into the United Kingdom” there were inserted “ by virtue of their entry into Northern Ireland ”.

3

That Part has effect as if regulations 187, 188(1) and 188(2)(b) were omitted (VAT representatives and persons to whom Part 21 applies).