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.

184I.   For paragraph (2) of regulation 173L (contents of a repayment application) read— U.K.

“(2) A supply is within this paragraph if it is a supply made in the course of a business activity carried on by the claimant in Northern Ireland.”]