- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Section 4.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
4.—(1) Schedule 9ZB is amended as follows.
(2) After paragraph 31A M1 insert—
31B.—(1) A removal of goods from Great Britain to Northern Ireland to which this sub-paragraph applies is to be treated as a taxable supply of goods made in the course or furtherance of a business carried on by the person who removes the goods.
(2) Subject to sub-paragraph (4), sub-paragraph (1) applies to a removal of goods if—
(a)the removal is not (ignoring sub-paragraph (1)) made in the course or furtherance of a business,
(b)before the removal the goods were supplied to, or imported by, the person who removed them (“P”),
(c)P is, at the time of that supply or importation and at the time of the removal, a taxable person,
(d)P has incurred VAT on that supply or importation,
(e)the removal takes place within 12 months of P becoming liable to that VAT,
(f)some, or all, of the VAT incurred on the supply or importation has not been credited as input tax in relation to P because it has, before the removal, been attributed to—
(i)both business and non-business VAT M2, or
(ii)non-business VAT, and
(g)P meets the condition in sub-paragraph (3).
(3) That condition is that P uses the goods, after their removal, exclusively for—
(a)in a case falling within sub-paragraph (2)(f)(i), both business and non-business purposes, or
(b)in a case falling within sub-paragraph (2)(f)(ii), non-business purposes.
(4) Sub-paragraph (1) does not apply in relation to—
(a)a removal of goods to which paragraph 31A of this Schedule applies, or
(b)an export by a charity to which section 30(5) M3 (as applied by paragraph 8 of this Schedule) applies.
(5) A supply of goods which is treated as arising under sub-paragraph (1) is zero-rated.
(6) VAT incurred by P on the removal of goods from Great Britain to Northern Ireland (see paragraph 3(4) of Schedule 9ZB) is not to be treated as attributable (for the purposes of section 26 M4) to the supply treated as arising under sub-paragraph (1).”.
Commencement Information
I1Reg. 4 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)
Marginal Citations
M1Paragraph 31A was inserted into Schedule 9ZB by S.I. 2020/1544.
M2See section 24(5) of VATA.
M3Sub-section (5) was inserted into section 30 of VATA by section 28(1) of the Finance Act 1995 (c. 4) and amended by paragraph 29(3) of Schedule 8 to TCTA.
M4Section 26 of VATA, which sets out what input tax is allowable under section 25, was amended by paragraph 2 of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33) and paragraph 26 of Schedule 8 to TCTA.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: