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

4.  In article 2—

(a) in the definition of “the Act”, for “1983” substitute “ 1994 ”;

(b) after that definition insert—

““departure country” means the member State or Northern Ireland (as the case may be) from which the goods mentioned in paragraph 30 of Schedule 9ZB to the Act are removed;

“destination country” means the member State or Northern Ireland (as the case may be) to which the goods mentioned in paragraph 30 of Schedule 9ZB to the Act are removed;”;

(c) omit the definitions of “the member State of arrival” and “the member State of dispatch”;

(d) in the definition of “the owner” after “the person” insert “ referred to in paragraph 30(1) of Schedule 9ZB to the Act ”;

(e) omit the definition of “registered”;

(f) in the definition of “temporary importation relief” —

(i) after “means relief” insert “ under the temporary admission procedure provided for in Union customs legislation ”, and

(ii) for the words from “the European Union M1 ” to the end substitute “ Northern Ireland or a member State; ”;

(g) after that definition insert—

““Union customs legislation” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act.”.

Commencement Information

I1 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 “European Union” was substituted for “Community” by S.I. 2011/1043.