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

5.  In article 3, for “a member State” substitute “ Northern Ireland or a member State (as the case may be) ”.

Commencement Information

I1 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.