118.—(1) Paragraph (2) applies where—
(a)goods are supplied in the circumstances described in paragraph 6(3) of Schedule 9ZA to VATA 1994;
(b)the supply is treated as an acquisition of goods taking place before IP completion day in accordance with section 12 and section 14(2) of VATA 1994 (as those sections had effect immediately before IP completion day); and
(c)the goods (or any part of them) are removed from a member State to Northern Ireland on or after IP completion day.
(2) Where this paragraph applies—
(a)the supply of goods is to be treated as involving their removal from a member State to Northern Ireland in accordance with paragraph 6(3) of Schedule 9ZA to VATA 1994;
(b)the fact that the removal of the goods (or part of them) takes place on or after IP completion day does not affect the application of that paragraph; and
(c)the charge to VAT is to be treated as NI acquisition VAT under Schedule 9ZA to VATA 1994 for all purposes relating to things that arise, occur or are done in consequence of or in relation to that charge on or after IP completion day
Commencement Information
I1Reg. 118 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.