# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 41: Amendment of the Value Added Tax Regulations 1995


In regulations 132 and 133(1), after “remain outside Great Britain” insert “and Northern Ireland”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/41 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.