{
  "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Removals of gold: customer to account",
  "text": "(1) Paragraph (2) applies where—\n(a) a taxable person makes a taxable supply of gold within the meaning of section 55(5) of VATA (customers to account for tax on supplies of gold etc) to a person (P) who—\n(i) is a taxable person at the time the supply is made; and\n(ii) is supplied in connection with the carrying on by P of a business; and\n(b) the supply involves the removal of the gold from Great Britain to Northern Ireland; or vice versa.\n(2) Where this paragraph applies, P (and only P) is treated as having imported the gold for the purpose of paragraph 4 of Schedule 9ZB to VATA (liability for VAT on movements between Great Britain and Northern Ireland) instead of the supplier .\n(3) This regulation is subject to regulations 6 and 6A (special customs procedures).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3(3) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 60"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Defined by section 3 VATA."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 55 was relevantly amended by sections 29 and 32 of the Finance Act 1996 (c. 8)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Schedule 9ZB was inserted into VATA by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26) (“TPTPA”) and amended by paragraph 27 of Schedule 3 to the TPTPA."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "See paragraph 4(3) of Schedule 9ZB."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 3 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/3",
    "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."
}