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.

Supplies to persons outside the relevant states U.K.

133B.   Where the Commissioners are satisfied that—

(1) goods intended for export to a place outside the relevant states have been supplied at a time when they were located in Northern Ireland to—

(a) a person not resident in Northern Ireland,

(b) a trader who has no business establishment in Northern Ireland from which taxable supplies are made, or

(c) an overseas authority, and

(2) the goods were exported to a place outside the relevant states;

(3) the goods are not personal gifts on export as defined in [F2 regulation 2] of the Customs (Export) (EU Exit) Regulations 2019; and

(4) any conditions that may be specified by the Commissioners in a notice published by them have been met,

the supply, subject to such other conditions as they may impose, shall be zero-rated.]

Textual Amendments

F2 Words in reg. 133B(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 25