The Value Added Tax Regulations 1995 No. 2518

[F1 PART 20A U.K. Repayments to EU traders incurring VAT on goods in Northern Ireland

Textual Amendments

F1 Pt. 20A 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, 86 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

184B.   In regulation 173 (interpretation of Part 20) read there as being after paragraph (3)— U.K.

“(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).”]