The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

85.  In regulation 155—

(a) in the heading, for “departing to another member State” substitute “ departing Northern Ireland for a member State ”;

(b) for “in another member State” in each place it occurs substitute “ a member State ”;

(c) in sub-paragraph (a), for “the United Kingdom” substitute “ Northern Ireland ”;

(d) in sub-paragraph (b) after “transport” insert “ from Northern Ireland ”.

Commencement Information

I1 Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.