Paragraph 17 F1

(1)

Part 20A of those Regulations (Repayments to EU traders incurring VAT on goods in Northern Ireland) has effect subject to the following modifications.

(2)

Regulation 184D has effect as if, in the alternative version of regulation 173B(2)(c), after “Northern Ireland” there were inserted “, unless it is a supply or importation—

(a)

that is a scheme supply for the purposes of Schedule 9ZD to the Act, and

(b)

that is made by a person who is registered under that Schedule when the supply is made”;

(3)

Regulation 184I has effect as if, in the alternative version of regulation 173L(2), after “Northern Ireland” there were inserted “, unless it is a supply—

(a)

that is a scheme supply for the purposes of Schedule 9ZD of the Act, and

(b)

that is made by a person who is registered under that Schedule when the supply is made”.

Annotations

Textual amendments

F1: Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2