Regulation 12 Gifts from Great Britain to Northern Ireland: sender to accountI1I2
United Kingdom
Paragraph (3) applies where goods are removed from Great Britain to Northern Ireland in a consignment of a non-commercial character.
In this regulation, a consignment is of a non-commercial character only if the following requirements are met—
it is sent by one private individual to another;
it is not sent in return for any consideration in money or money's worth; and
it is intended solely for the personal use of the consignee or that of the consignee's family and not for any commercial purpose.
Where this paragraph applies, the sender of the goods (and only the sender) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.
Annotations
Commencement
- I1
Reg. 12 not in force at made date, see reg. 1
- I2
Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.