Part 2 U.K.Amendment of secondary legislation relating to value added tax

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

I1 Reg. 51 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Regulation 24 (which contains definitions relevant to regulation 42) was amended by S.I. 2019/59 and regulation 42 was revoked by the same instrument.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.