# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 21

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

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).

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/21 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.