The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

This adran has no associated Memorandwm Esboniadol

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

I1Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.