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The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1546
- Part 2
- Regulation 7
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There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Section 7.
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Movement of own goods and on behalf of third party: remover to accountU.K.
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7.—(1) Paragraph (2) applies where a taxable person (T) makes a relevant removal of goods from Great Britain to Northern Ireland in the course of T's business but otherwise than in the course of a taxable supply and as a result of which ownership in the goods does not pass.
(2) Where this paragraph applies, T (and only T) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.
(3) In this regulation a “relevant removal of goods” is a removal by T or under T's direction of goods of which T has possession and in relation to which T exercises control, whether or not T is the owner of the goods, but does not include a removal which consists only of the physical delivery of the goods by a person to whom the goods are consigned for that purpose.
(4) This regulation is subject to [F1regulations 6 and 6A] (special customs procedures).
Textual Amendments
F1Words in reg. 7(4) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 60
Commencement Information
I1Reg. 7 not in force at made date, see reg. 1
I2Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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