Part 3Accounting for VAT on removals: taxable persons
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1
A person to whom this Part applies (P) must account for and pay the VAT charged under paragraph 3(2) or, as the case may be, paragraph 3(4) of Schedule 9ZB to VATA as if that VAT were VAT on a supply made by P.
2
Accordingly—
a
P must in the prescribed accounting period M1 in which the goods are treated as imported account for and pay that VAT together with the VAT chargeable on the supply of goods or services due from P in that period;
b
the relevant enforcement provisions apply for the purposes of this regulation, in relation to P's obligation under paragraph (1) to account for and pay any VAT, as if that VAT were VAT on a supply made by P; and
c
the effect of section 16 M2 of VATA (application of customs enactments) as applied by paragraph 3(3) or 3(5), as the case may be, of Schedule 9ZB to VATA is disapplied to the extent that it would make alternative provision for the accounting and payment of that VAT.
3
In this regulation “the relevant enforcement provisions” means so much of—
a
VATA and any other enactment, and
b
any subordinate legislation,
as has effect for the purposes of, or in connection with, the enforcement of any obligation to account for and pay VAT, and includes, without prejudice to the generality of the foregoing, Part 5 of the Value Added Tax Regulations 1995 M3.