Part 2Amendment of secondary legislation relating to value added tax

Part 1 (preliminary)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.”.