Regulation 35 F1

No VAT is payable under paragraph 3(2) of Schedule 9ZB to VATA (VAT charged on goods removed from Northern Ireland to Great Britain) on goods to which regulation 18(3A) of the Customs (Northern Ireland) (EU Exit) Regulations 2020, when read with the relevant modification, applies.

The relevant modification referred to in paragraph (1) is that regulation 18(3A)(d) is to be read as if it said—

“(d)

have not undergone any substantive changes during the relevant period other than those which result from services performed whilst the goods were in Northern Ireland and which are treated for the purposes of VAT as supplied in the United Kingdom.”.