The Value Added Tax Regulations 1995

[F1 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.”.]

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.