F2PART 16ZAImportations, exportations and removals in respect of Northern Ireland
Annotations:
Amendments (Textual)
F1Regulations excepted133AC
The provision made by or under the following subordinate legislation shall be excepted from applying to importations as mentioned in section 16(1) of the Act—
a
regulations 16(4) and (5) and 19(1)(b) of the Excise Warehousing (Etc.) Regulations 1988 (certain removals from warehouse);
b
any regulations made under section 197(2)(f) of the Finance Act 1996 (rate of interest on overdue customs duty and on repayments of amounts paid by way of customs duty).
Pt. 16ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.