The Value Added Tax Regulations 1995 No. 2518

[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.

Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 U.K.

145U.— (1) The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 applies with the modifications set out in paragraph (2) to goods subject to, or to be placed in, a Northern Ireland fiscal warehousing regime as it applies to goods subject to, or to be placed in, a fiscal warehousing regime.

(2) The modifications are—

(a) in article 2, read “eligible goods” and “material time” as having the meanings given by paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision);

(b) in article 3(2)(a) and (b), read “fiscal warehousing regime” as “Northern Ireland fiscal warehousing regime”.]