The Value Added Tax Regulations 1995

[F1 Northern Ireland: modification of Schedule 1A U.K.

145T.   In Schedule 1A (fiscal warehousing)—

(a) in paragraph 1—

(i) read there as being before sub-paragraph (f)—

“(ea) It must accurately identify as “transferred goods” all eligible goods which are transferred directly from the Northern Ireland fiscal warehousing regime to corresponding arrangements in a member State under regulation 145H(2)(bb), the date and time when the transfer starts, and the address of the place in the member State to which the goods in question are transferred.”;

(ii) in sub-paragraph (f), read “Great Britain” in both places it occurs as “Northern Ireland and the member States;”;

(b) in paragraph 3—

(i) read there as being before sub-paragraph (d)—

“(ca) It must include the document relating to the completion of a transfer to corresponding arrangements in a member State referred to in regulation 145H(4)(bb) and it must relate that document to the relevant transfer.”;

(ii) in sub-paragraph (d), read “Great Britain” as “Northern Ireland and the member States”;

(c) read paragraph 4(b) as—

“(b) It shall be adjusted to show a removal (and not a transfer) where the document referred to in regulations 145H(4)(bb) or 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in a member State or which have been exported to a place outside Northern Ireland and the member States, is not received in time.”.]

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.