F1PART 20ARepayments to EU traders incurring VAT on goods in Northern Ireland
Annotations:
Amendments (Textual)
Application of this Part184B
In regulation 173 (interpretation of Part 20) read there as being after paragraph (3)—
4
For the purposes of this Part, a supply is a supply of goods made to a claimant in Northern Ireland only where—
a
the goods are located in Northern Ireland at the time that they are supplied; and
b
the invoice required by regulation 13 to be provided to the claimant by the supplier in respect of that supply—
i
describes the supply as being a supply of goods; and
ii
does not contain particulars of any supply other than a supply of goods of the description set out in sub-paragraph (a).
Pt. 20A 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, 86 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.