Regulation 8 Removals from Northern Ireland to Great Britain – zero-rating of supplies for exportI1I2
United Kingdom
(1)
Paragraph (2) applies where—
(a)
a taxable person (P) treats a supply of goods as zero-rated as a result of the Commissioners being satisfied that the conditions in regulation 133B of the Value Added Tax Regulations 1995 M1 (supplies to persons outside the relevant states) are met; and
(b)
paragraph (2) of that regulation is satisfied by the goods being removed from Northern Ireland to Great Britain.
(2)
Where this paragraph applies, P (and only P) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA.
Annotations
Marginal citations
- M1
S.I. 1995/2518; relevantly amended by S.I. 2020/1545.
Commencement
- I1
Reg. 8 not in force at made date, see reg. 1
- I2
Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.