{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-5.json",
  "legislation": "uksi/2021/714",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Supplies from a member State to Great Britain via Northern Ireland",
  "text": "(1) Schedule 9ZB is amended as follows.\n(2) In paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland)—\n(a) after sub-paragraph (3) insert—\n“(3A) Where the removal is a removal to which paragraph 6(3A) (certain supplies from a member State to Great Britain via Northern Ireland) applies, the person who supplies the goods is the person who is treated as having imported the goods.”;\n(b) in sub-paragraph (11), after “(3)” insert “ , (3A) ”.\n(3) In paragraph 6 (relief for qualifying Northern Ireland goods) —\n(a) in sub-paragraph 2—\n(i) at the end of paragraph (a) omit “or”;\n(ii) at the end of paragraph (b) omit the full-stop and insert—\n“, or\n(c) sub-paragraph (3A) applies to the removal.”;\n(b) after sub-paragraph (3) insert—\n“(3A) This sub-paragraph applies to a removal if—\n(a) the removal is in the course of a supply, and\n(b) the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.”.\n(4) After paragraph 35 insert—\n“PART 7\nSupplies from a member State to Great Britain via Northern Ireland: registration\n36 (1) Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.\n(2) But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.\n(3) For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—\n(a) in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and\n(b) references to facilitating a relevant supply were ignored.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 6 of Schedule 9ZB was amended by S.I. 2020/1544."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/714/regulation/5",
    "retrieved_at": "2026-10-28T22:12:15.585068+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}