Regulation 9 I1I2
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 133C of the Value Added Tax Regulations 1995 (VAT retail export scheme) are met; and
(b)
sub-paragraph (1)(c) 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
Commencement
- I1
Reg. 9 not in force at made date, see reg. 1
- I2
Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.