The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

1. Introductory Text

2. Part 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

3. Part 2 Liability for VAT on removals: exceptions

   1. 3. Removals of gold: customer to account

   2. 4. Removals of investment gold: person to account is the person who would have accounted for VAT on the supply

   3. 5. Section 55A supplies: customer to account

   4. 6. Removals where goods declared to special customs procedure

   5. 6A. (1) Paragraph (2) applies where goods are removed from Great...

   6. 7. Movement of own goods and on behalf of third party: remover to account

   7. 8. Removals from Northern Ireland to Great Britain – zero-rating of supplies for export

   8. 9. (1) Paragraph (2) applies where— (a) a taxable person (P)...

   9. 10. (1) Paragraph (2) applies where— (a) a taxable person (P)...

   10. 11. (1) Paragraph (2) applies where— (a) a taxable person (P)...

   11. 12. Gifts from Great Britain to Northern Ireland: sender to account

   12. 13. Other removals by non-taxable persons

   13. 14. Removals from the Isle of Man to Northern Ireland

4. Part 3 Accounting for VAT on removals: taxable persons

   1. 15. VAT on removals to be payable by a taxable person as if it were VAT on a supply

   2. 16. (1) A person to whom this Part applies (P) must...

   3. 17. Requirement to produce import document

   4. 18. Penalties

5. Part 4 Accounting for VAT on removals: non-taxable persons

   1. 19. Credit for VAT on goods removed from Great Britain to Northern Ireland

   2. 19A. Credit for VAT on goods imported into Great Britain for removal to Northern Ireland

6. Part 5 Entitlement of taxable persons to deduct input tax

   1. 20. (1) This regulation applies where a taxable person (T)—

   2. 21. A taxable person (P) who is treated as having imported...

7. Part 6 Identification for the purposes of VAT in Northern Ireland

   1. 22. Interpretation

   2. 23. The Commissioners to make arrangements for identification

   3. 24. Request to be identified and obligation to request to be identified

   4. 25. Where T— (a) is not a relevant Northern Ireland trader;...

   5. 26. Communication of the fact of a person's identification for the purposes of VAT in Northern Ireland

   6. 27. Ceasing to be identified

   7. 28. Where the Commissioners are satisfied that on the date on...

   8. 29. Where a person satisfies the Commissioners that the person has...

   9. 30. Where a person satisfies the Commissioners that the person was...

   10. 31. Application of section 9A VATA: treating a person as if identified

   11. 32. This Part to be treated as made under VATA

8. Part 7 Accounting for import VAT on low value importations

   1. 33. VAT return accounting for low value importations

   2. 34. (1) A person to whom this Part applies (P) must...

9. Part 8 VAT relief in respect of goods returning to Great Britain from Northern Ireland

   1. 35. (1) No VAT is payable under paragraph 3(2) of Schedule...

10. Signature

11. Explanatory Note