Part 2Amendment of secondary legislation relating to value added tax
Amendment of the Value Added Tax (Special Provisions) Order 1995I130
1
The Value Added Tax (Special Provisions) Order 1995 M1 is amended as follows.
2
In articles 7, 8 and 12, for “another member State” in each place it occurs substitute “
a member State
”
.
3
In article 7—
a
after “acquisition of goods” insert “
in Northern Ireland
”
;
b
for “the United Kingdom” substitute “
Northern Ireland
”
.
4
In article 8 for “the United Kingdom” substitute “
Northern Ireland
”
.
5
In article 12 (relief for certain goods)—
a
at the start of paragraph (3)(a) insert “
subject to paragraph (aa),
”
;
b
at the end of paragraph (3)(a)(ii) insert “
where the goods are removed to Northern Ireland
”
;
c
after paragraph (3)(a) insert—
aa
but the circumstances in sub-paragraph (a) do not apply if the person took possession of the goods in Great Britain or the Isle of Man and the goods are removed to Northern Ireland.
d
in paragraph (3)(b), for the words from “the customs procedure for temporary importation” to the end substitute—
i
a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M2;
ii
the customs procedure for temporary importation with total relief from import duties provided for in Articles 250, 251 and 253 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2020 M3.
e
in paragraph (5)(iv), for “the customs procedure for temporary importation with total relief from import duties mentioned in article 12(3)(b)” substitute “
a temporary admission procedure mentioned in article 12(3)(b)(i) or the customs procedure for temporary importation mentioned in article 12(3)(b)(ii) as the case may be
”
.
6
After article 12 insert—
Relief for certain goods removed from Northern Ireland to Great Britain12A
Article 12 has effect as if in paragraph (1)—
a
after “in any of the circumstances set out in paragraph (3) below,” there were inserted
“ and the supply involves the removal of the goods from Northern Ireland to Great Britain, ”; andb
for “VAT chargeable on the supply” there were substituted
“ VAT chargeable on the removal ”.