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Taxation (Post-transition Period) Act 2020

2020 c. 26 · Enacted 17 December 2020 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 20 March 2025.

An Act to make provision (including the imposition and regulation of new duties of customs) in connection with goods in Northern Ireland and their movement into or out of Northern Ireland; to make provision amending certain enactments relating to value added tax, excise duty or insurance premium tax; to make provision in connection with the recovery of unlawful state aid in relation to controlled foreign companies; and for connected purposes.

[17th December 2020]

Most Gracious Sovereign

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Northern Ireland Protocol
  2. 1Duty on goods removed to Northern Ireland
  3. 2Duty on goods imported into or removed from Northern Ireland
  4. 3Value added tax in Northern Ireland
  5. 4Excise duty on the removal of goods to Northern Ireland
  6. 5Duty under section 4: supplementary
  7. 6Rate of fuel duty on aviation gasoline
  8. Other provision about value added tax
  9. 7Online sales by overseas persons and low value importations
  10. Insurance premium tax
  11. 8Liability of insured in certain cases
  12. Controlled foreign companies
  13. 9Recovery of unlawful state aid
  14. Final provisions
  15. 10Interpretation
  16. 11Commencement
  17. 12Short title
  18. Schedule 1: Customs duties etc: amendments relating to the Northern Ireland Protocol
  19. Amendments of TCTA 2018
  20. 1Paragraph 1
  21. 2Paragraph 2
  22. 3Paragraph 3
  23. 4Paragraph 4
  24. 5Paragraph 5
  25. 6Paragraph 6
  26. 7Paragraph 7
  27. 8Paragraph 8
  28. 9Paragraph 9
  29. 10Paragraph 10
  30. 11Paragraph 11
  31. Isle of Man Act 1979
  32. 12Paragraph 12
  33. Finance (No.2) Act 1992
  34. 13Paragraph 13
  35. Schedule 2: Value added tax: amendments relating to the Northern Ireland Protocol etc
  36. Part 1: Amendments of VATA 1994
  37. 1Paragraph 1
  38. New Schedules: VAT in Northern Ireland
  39. 2Paragraph 2
  40. Other amendments of VATA 1994
  41. 3Paragraph 3
  42. 4Paragraph 4
  43. 5Paragraph 5
  44. 6Paragraph 6
  45. 7Paragraph 7
  46. 8Paragraph 8
  47. Part 2: Amendments of other legislation
  48. F(No.2)A 2017
  49. 9Paragraph 9
  50. TCTA 2018
  51. 10Paragraph 10
  52. Value Added Tax (Place of Supply of Goods) Order 2004
  53. 11Paragraph 11
  54. Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012
  55. 12Paragraph 12
  56. Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
  57. 13Paragraph 13
  58. Schedule 3: Online sales by overseas persons and low value importations
  59. Part 1: Main amendments
  60. Amendments to the Value Added Tax Act 1994
  61. 1Paragraph 1
  62. 2Paragraph 2
  63. 3Paragraph 3
  64. 4Paragraph 4
  65. 5Paragraph 5
  66. 6Paragraph 6
  67. 7Paragraph 7
  68. 8Paragraph 8
  69. 9Paragraph 9
  70. 10Paragraph 10
  71. 11Paragraph 11
  72. 12Paragraph 12
  73. 13Paragraph 13
  74. 14Paragraph 14
  75. 15Paragraph 15
  76. 16Paragraph 16
  77. 17Paragraph 17
  78. Amendment to the Value Added Tax (Imported Goods) Relief Order 1984
  79. 18Paragraph 18
  80. Amendments to the Value Added Tax Regulations 1995
  81. 19Paragraph 19
  82. 20Paragraph 20
  83. 21Paragraph 21
  84. 22Paragraph 22
  85. 23Paragraph 23
  86. 24Paragraph 24
  87. Part 2: Amendments and modifications relating to the Northern Ireland Protocol
  88. Amendments to the Value Added Tax Act 1994
  89. 25Paragraph 25
  90. 26Paragraph 26
  91. 27Paragraph 27
  92. 28Paragraph 28
  93. 29Paragraph 29
  94. Schedule 4: Recovery of unlawful state aid
  95. Paragraph