Taxation (Post-transition Period) Act 2020

PART 2 Amendments of other legislation

F(No.2)A 2017

9 In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—

(a) in subsection (4) (as amended by TCTA 2018), after “section 15” insert “and paragraph 1 of Schedule 9ZB”;

(b) after that subsection insert—

“(4A) But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.”

TCTA 2018

10 (1) Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.

(2) In paragraph 64(3)—

(a) at the end of paragraph (a) insert “and”;

(b) omit paragraph (c) (and the “and” before it).

(3) In paragraph 94, omit sub-paragraphs (2) and (9).

(4) In paragraph 114, in sub-paragraph (2)—

(a) in paragraph (a), for “second” substitute “third”;

(b) in paragraph (b), for “third” substitute “fourth”;

(c) in paragraph (c), for “fifth” substitute “sixth”.

(5) In paragraph 132, omit paragraph (k).

Value Added Tax (Place of Supply of Goods) Order 2004

11 (1) The Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) is amended as follows.

(2) In article 9, in the definition of “relevant goods”—

(a) in paragraph (i), after “within” insert “Northern Ireland or”;

(b) after that paragraph insert—

“(ia) gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,”.

(3) In article 14—

(a) the existing text becomes paragraph (1);

(b) after that paragraph insert—

“(2) For the purposes of that section a person is in Great Britain if—

(a) the person has established their business or has a fixed establishment in Great Britain, or

(b) in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.

(3) For the purposes of that section a person is in Northern Ireland if—

(a) the person has established their business or has a fixed establishment in Northern Ireland, or

(b) in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.”

Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012

12 In article 2 of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907)—

(a) in paragraph (1)—

(i) omit “from a place outside the member States”;

(ii) for “another” substitute “a”;

(b) in paragraph (2)(a) for “a member State” substitute “the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation)”.

Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

13 In the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), omit regulation 7.