# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 9

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

(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.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.