F1PART 20ARepayments to EU traders incurring VAT on goods in Northern Ireland

Annotations:
Amendments (Textual)

Application of this Part

184B

In regulation 173 (interpretation of Part 20) read there as being after paragraph (3)—

4

For the purposes of this Part, a supply is a supply of goods made to a claimant in Northern Ireland only where—

a

the goods are located in Northern Ireland at the time that they are supplied; and

b

the invoice required by regulation 13 to be provided to the claimant by the supplier in respect of that supply—

i

describes the supply as being a supply of goods; and

ii

does not contain particulars of any supply other than a supply of goods of the description set out in sub-paragraph (a).