22. After article 7 insert—
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
I1Reg. 22 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.