[F1 PART 16B U.K.Northern Ireland fiscal and other Northern Ireland warehousing regimes

Textual Amendments

F1 Pt. 16B 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, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Place of supply of goods subject to a Northern Ireland warehousing regime U.K.

145R.   In regulation 145K (place of supply of goods subject to a warehousing regime), read “section 18(1)” in each place it occurs as “paragraph 16(1) of Schedule 9ZB to the Act”.]