The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

20.  In article 2—

(a) in the definition of “motor dealer”, after “supplies of,” insert “ or acquiring in Northern Ireland from a member State ”;

(b) in the definition of “stock in trade”—

(i) after “article 7(2A) below” insert “ or paragraph 4(3) of Schedule 2 to this Order ”,

(ii) in paragraph (a), after “supplied to” insert “ or acquired in Northern Ireland from a member State ”, and

(iii) in paragraph (b)(ii), after “their supply” insert “ , acquisition in Northern Ireland from a member State ”.

Commencement Information

I1 Reg. 20 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.