# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Regulation 5: Supplies from a member State to Great Britain via Northern Ireland

Extent: E+W+S+N.I.

(1) Schedule 9ZB is amended as follows.
(2) In paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland)—
(a) after sub-paragraph (3) insert—
“(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.”;
(b) in sub-paragraph (11), after “(3)” insert “ , (3A) ”.
(3) In paragraph 6 (relief for qualifying Northern Ireland goods) —
(a) in sub-paragraph 2—
(i) at the end of paragraph (a) omit “or”;
(ii) at the end of paragraph (b) omit the full-stop and insert—
“, or
(c) sub-paragraph (3A) applies to the removal.”;
(b) after sub-paragraph (3) insert—
“(3A) This sub-paragraph applies to a removal if—
(a) the removal is in the course of a supply, and
(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.”.
(4) After paragraph 35 insert—
“PART 7
Supplies from a member State to Great Britain via Northern Ireland: registration
36 (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.
(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.
(3) For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—
(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
(b) references to facilitating a relevant supply were ignored.”.

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Source: https://www.legislation.gov.uk/uksi/2021/714/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.