The Value Added Tax Regulations 1995 No. 2518

[F1 PART 16B U.K. Northern Ireland fiscal and other Northern Ireland warehousing regimes

Textual Amendments

F1 Pt. 16B inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Northern Ireland fiscal warehousing transfers U.K.

145N.   Read the heading to regulation 145G (fiscal warehousing transfers in Great Britain) as “Fiscal warehousing transfers in Northern Ireland”.]