# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 4: Removals of investment gold: person to account is the person who would have accounted for VAT on the supply

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

(1) Paragraph (2) applies where—
(a) a taxable person makes a supply of gold of a description which but for Note 4(b) to Group 15 of Schedule 9 to VATA (investment gold) would have fallen within that Group; and
(b) the supply involves the removal of the gold from Great Britain to Northern Ireland, or vice versa.
(2) Where this paragraph applies, the person who is treated as having imported the gold for the purpose of paragraph 4 of Schedule 9ZB to VATA is the person (and only that person) who would be required to account for VAT on the supply of the gold if the supply were a taxable but not a zero-rated supply.
(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/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.