The Value Added Tax Regulations 1995

[F1InterpretationU.K.

133A.—(1) his Part applies to importations, exportations and removals in respect of Northern Ireland.

(2) In this Part—

[F2“Commission Delegated Regulation” means Commission Delegated Regulation (EU) No 2015/2446, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;]

[F2“Commission Implementing Regulation” means Commission Implementing Regulation (EU) No 2015/2447, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;]

“container” has the same meaning as in Part 16;

“export” means—

(i)

the export of goods from Northern Ireland to a place outside the member States; and

(ii)

the removal of goods from Northern Ireland to Great Britain or the Isle of Man, and related expressions are to be interpreted accordingly.

“importation” means—

(i)

the importation of goods from outside the United Kingdom as a result of their entry into Northern Ireland; and

(ii)

the entry of goods into Northern Ireland following their removal from Great Britain or the Isle of Man,

and related expressions are to be interpreted accordingly;

“overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place;

“relevant state” and “relevant states” means the member States and Northern Ireland;

[F2“Union Customs Code” means Council Regulation (EU) No 952/2013 (laying down the Union Customs Code), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;]

“Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act.]

Textual Amendments