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The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 483
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EXPLANATORY NOTE
(This note is not part of the Regulations)
The Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Value Added Tax Act 1994 (c. 23: “VATA”), both as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”).
Regulation 2 makes provision removing certain goods returning to Great Britain from Northern Ireland from the charge to duty under section 30C of the Act.
Regulation 3 provides relief from the VAT charged under paragraph 3(2) of Schedule 9ZB to VATA (inserted by the 2020 Act) for the goods referred to in regulation 2 and extends the VAT relief to goods which are substantially changed as a result of services performed whilst the goods are in Northern Ireland.
A Tax Information and Impact Note (TIIN) covering this instrument will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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