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

22.  After article 7 insert—

“Application of this Order in relation to Northern Ireland

8.— (1) In this Order, references to VAT charged on the importation of goods includes VAT charged under the following provisions of Schedule 9ZB (goods removed to or from Northern Ireland etc.) to the Act—

(a) paragraph 1(3);

(b) paragraph 3(2); and

(c) paragraph 3(4).

(2) Schedule 2 to this Order makes separate provision for the disallowance of input tax in relation to acquisitions in Northern Ireland from the EU.”.

Commencement Information

I1 Reg. 22 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.