Part 1 (preliminary)U.K.
32. In regulation 2 M1 (interpretation – general)—
(a)in paragraph (1)—
(i)in the definition of “alphabetical code”—
(aa)for “member State” substitute “ relevant territory ”;
(bb)in the entry for the United Kingdom, for “GB” substitute “ XI ”;
(ii)in the definition of “fiscal or other warehousing regime”, at the end insert “, and “Northern Ireland fiscal or other Northern Ireland warehousing regime” means “ Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime ”;
(iii)after that definition insert—
““identified for the purposes of VAT in Northern Ireland” has the meaning given by paragraph 7 of Schedule 9ZA M2 to the Act;
“Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB M3to the Act;
“Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act;”;
(iv)in the definition of “registered person”, for “or 3A” substitute “ 3A or 9ZC ”;
(v)after the definition of “registration number” insert—
““relevant territory” means, except where otherwise provided, a member State or the United Kingdom;”;
(b)after paragraph (3) insert—
“(4) A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly.”.
Commencement Information
I1Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Relevantly amended by S.I. 1996/1250, 2004/1082, 2006/3292, 2019/59, 2019/60. The amendment made by S.I. 2019/59 has not been commenced and is omitted by this instrument. The amendment made by S.I. 2019/60 is also not yet in force.
M2Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.
M3Schedule 9ZB was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.