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.