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

Part 12 (valuation of acquisitions)U.K.

This section has no associated Explanatory Memorandum

54.  In regulation 97(1) M1 (valuation of acquisitions)—

(a)for “the United Kingdom from another member State” substitute “ Northern Ireland from a member State ”;

(b)in sub-paragraph (a), for “the United Kingdom” substitute “ Northern Ireland ”;

(c)in sub-paragraph (b), for “Economic Community” substitute “ EU ”.

Commencement Information

I1Reg. 54 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1Relevantly amended by S.I. 2011/1043 and 2019/59. The amendment made by the latter instrument is not yet in force and is omitted by this instrument.