# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 40: Amendment of the Value Added Tax Regulations 1995


In regulation 129(1) (supplies to overseas persons), in sub-paragraphs (a) and (b) after “a place outside Great Britain” insert “other than Northern Ireland”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/40 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.