# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 63: Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020


In regulation 17 (requirement to produce import document) —
(a) after paragraph (1), insert—
“(1A) A taxable person who is treated as having imported goods for the purposes of paragraph 4(3A) of Schedule 9ZB to VATA must provide the person to whom the goods are supplied with an invoice, to be known as an import document, containing the information specified in paragraph (4).”;
(b) in paragraph (4)—
(i) in sub-paragraph (g), for “removal.” substitute “removal unless a margin scheme is applied under section 50A of VATA;”;
(ii) after sub-paragraph (g), insert—
“(h) the name, address and registration number of the supplier;
(i) where a margin scheme is applied under section 50A of VATA, the reference “margin scheme: works of art”, “margin scheme: antiques or collectors’ items”, or “margin scheme: second hand goods” as appropriate.”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/63 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.