SCHEDULES

F1SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE

Annotations:
Amendments (Textual)
F1

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 3Modifications of secondary legislation

Value Added Tax Regulations 1995

17

1

Part 20A of those Regulations (Repayments to EU traders incurring VAT on goods in Northern Ireland) has effect subject to the following modifications.

2

Regulation 184D has effect as if, in the alternative version of regulation 173B(2)(c), after “Northern Ireland” there were inserted “, unless it is a supply or importation—

a

that is a scheme supply for the purposes of Schedule 9ZD to the Act, and

b

that is made by a person who is registered under that Schedule when the supply is made”;

3

Regulation 184I has effect as if, in the alternative version of regulation 173L(2), after “Northern Ireland” there were inserted “, unless it is a supply—

a

that is a scheme supply for the purposes of Schedule 9ZD of the Act, and

b

that is made by a person who is registered under that Schedule when the supply is made”.