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Part 2 Movements between Northern Ireland and Great BritainF1

  1. Movements between Northern Ireland and Great Britain
  2. Liability for VAT on movements between Great Britain and Northern Ireland
  3. Valuation of goods removed from Northern Ireland to Great Britain
  4. Relief for qualifying Northern Ireland goods
  5. Zero-rating of supplies made before declaration on removal

Annotations

Textual amendments

F1

Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9