{
  "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-21",
  "json_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-21.json",
  "legislation": "uksi/2020/1546",
  "legislation_title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": null,
  "text": "A taxable person (P) who is treated as having imported goods pursuant to paragraph 4(3) of Schedule 9ZB to VATA may not treat the VAT payable as a result of that importation as P's input VAT allowable under section 25 VATA (where P would otherwise, apart from this regulation, be permitted to do so).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 21 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 64(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 21 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 64(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 21 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1546/regulation/21",
    "retrieved_at": "2026-10-28T22:20:10.371888+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."
}