51. In regulation 42 M1 (accounting for VAT on the removal of goods), for paragraph (1) substitute—
“(1) This regulation applies—
(a)where goods have been removed—
(i)from Northern Ireland to a member State, or
(ii)from a member State to a different Member State or to Northern Ireland; and
(b)the removal falls within paragraph (f) or (g) of article 4 of the Removal Order.”.
Commencement Information
I1Reg. 51 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Regulation 24 (which contains definitions relevant to regulation 42) was amended by S.I. 2019/59 and regulation 42 was revoked by the same instrument. The amendment and revocation made by that instrument have not been commenced and have now been omitted by this instrument.