The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

This section has no associated Explanatory Memorandum

39.  In regulation 22 (submission of statements) —

(a)in paragraph (1) —

(i)after “taxable person” insert “ who is identified for the purposes of VAT in Northern Ireland ”; and

(ii)in sub-paragraph (a), for the words from “in another member State” to the end substitute “ in a member State and those goods were dispatched or transported to that or a different member State, or ”;

(b)in paragraphs (2) to (4), for “EU” in each place it occurs substitute “ relevant ”;

(c)in paragraph (5)(a), after “new means of transport” insert “ that involved the removal of those goods from Northern Ireland to a member State ”;

(d)in paragraph (6), after “new means of transport” insert “ that involved the removal of those goods from Northern Ireland to a member State ”.

Commencement Information

I1Reg. 39 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.