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Article 8 Application of this Order in relation to Northern IrelandF1

(1)

In this Order, references to VAT charged on the importation of goods includes VAT charged under the following provisions of Schedule 9ZB (goods removed to or from Northern Ireland etc.) to the Act—

(a)

paragraph 1(3);

(b)

paragraph 3(2); and

(c)

paragraph 3(4).

(2)

Schedule 2 to this Order makes separate provision for the disallowance of input tax in relation to acquisitions in Northern Ireland from the EU.

Annotations

Textual amendments

F1

Art. 8 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 22 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.