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The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1545
- Part 2
- Regulation 78
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Part 16A (fiscal and other warehousing regimes)
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78. In regulation 145J (payment on removal of goods from a fiscal warehousing regime), for paragraph (3) substitute—
“(3) In paragraph (2)(a) “status” is a reference to whether the person in question is or is required to be registered under the Act or would be required to register under the Act were it not for paragraph 1(9) of Schedule 1, paragraph 38(6) or paragraph 48(7) of Schedule 9ZA(1), to the Act.”.
(1)
Schedule 9ZA was inserted by paragraph 2 of Schedule 2 to TPTPA.
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