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.

184F.   For regulation 173E (persons to whom this Part applies), read— U.K.

• “173E. This Part applies to a person who is established in and who carries on business in a member State for the whole of a repayment period other than a person who—

(a) is established in Northern Ireland during any part of the repayment period; or

(b) is registered or required to be registered for VAT in the United Kingdom during any part of the repayment period.”.]