# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 22: Interpretation

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

(1) In this Part “relevant Northern Ireland trader” means a person of the description referred to in paragraph 7(3) of Schedule 9ZA to VATA who on any day has in the period of 180 days ending on that day undertaken a relevant transaction.
(2) A person undertakes a relevant transaction if the person—
(a) makes any supply of goods which are in Northern Ireland at the time of the supply and the supply does not involve the removal of the goods from or to Northern Ireland;
(b) makes any taxable acquisition of goods in Northern Ireland that falls within paragraph 2(3) of Schedule 9ZA to VATA;
(c) makes a supply of goods which involves their removal from Northern Ireland to a member State, where the supply is to a person who is identified for the purposes of VAT in a member State;
(d) makes a supply of goods which are treated as supplied in the United Kingdom by virtue of paragraph 29 of Schedule 9ZB to VATA; ...
(e) makes a supply of goods within paragraph 30 of Schedule 9ZB to VATA or
(f) makes a scheme supply within the meaning of Schedule 9ZD to VATA.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/22 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.