# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 3: Removals of gold: customer to account

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

(1) Paragraph (2) applies where—
(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—
(i) is a taxable person at the time the supply is made; and
(ii) is supplied in connection with the carrying on by P of a business; and
(b) the supply involves the removal of the gold from Great Britain to Northern Ireland; or vice versa.
(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 .
(3) This regulation is subject to regulations 6 and 6A (special customs procedures).

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.