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

36.  In regulation 16(1) M1 (retailers' invoices), after “£250 and” insert “ , where the retailer is identified for the purposes of VAT in Northern Ireland, ”.

Commencement Information

I1 Reg. 36 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 2003/3220 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.