# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 10

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

(1) Paragraph (2) applies where—
(a) a taxable person (P) treats a supply of goods as zero-rated as a result of the Commissioners being satisfied that the conditions in regulation 133D of the Value Added Tax Regulations 1995 (supplies to persons departing the relevant states) are met; and
(b) the requirement in paragraph (1) of that regulation that the goods be for export is satisfied by the goods being removed from Northern Ireland to Great Britain.
(2) Where this paragraph applies, P (and only P) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.