The Value Added Tax Regulations 1995 No. 2518

[F1 PART 16ZA U.K. Importations, exportations and removals in respect of Northern Ireland

Textual Amendments

F1 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.

[F2 Repayments of import VAT to certain persons U.K.

133AN.— (1) For the purposes of this regulation and regulations 133AO and 133AP, “import VAT” means VAT chargeable by virtue of section 1(1)(c) of the Act as a result of the entry of goods into Northern Ireland.

(2) Regulations 133AO and 133AP apply where a person (“P”) has paid an amount to the Commissioners in respect of import VAT (“the import VAT”) and P is entitled to repayment of that amount because—

(a) the import VAT was not due when it was paid;

(b) the import VAT is liable to be repaid under Union customs legislation; or

(c) all or part of the relevant NI import duty, which was included (by virtue of section 21(2)(a) of the Act) in the value of the imported goods, has been remitted or repaid.]]

Textual Amendments

F2 Regs. 133AN-133AP inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 30