http://www.legislation.gov.uk/uksi/2020/1546/regulation/1

The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

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EXITING THE EUROPEAN UNION

VALUE ADDED TAX

Statute Law Database

2024-05-16

Expert Participation

2022-04-01

These Regulations make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (“the Protocol”). They will come into force on a day or days to be appointed by the Treasury in further regulations.