{
  "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Movement of own goods and on behalf of third party: remover to account",
  "text": "(1) Paragraph (2) applies where a taxable person (T) makes a relevant removal of goods from Great Britain to Northern Ireland in the course of T's business but otherwise than in the course of a taxable supply and as a result of which ownership in the goods does not pass.\n(2) Where this paragraph applies, T (and only T) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.\n(3) In this regulation a “relevant removal of goods” is a removal by T or under T's direction of goods of which T has possession and in relation to which T exercises control, whether or not T is the owner of the goods, but does not include a removal which consists only of the physical delivery of the goods by a person to whom the goods are consigned for that purpose.\n(4) 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. 7(4) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 60"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 7 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/7",
    "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."
}