<span xmlns="http://www.w3.org/1999/xhtml" class="LegAddition">Application of this Part</span>

[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.

184J.   In regulation 173M— U.K.

(a) for paragraphs (b) and (c) read—

“(b) except in the case of an importation of goods, the registration number of the supplier and the prefix “XI”;

(c) the date of issue of, and the unique sequential number identifying, the import document required to be produced by regulation 17 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 or the document authenticated or issued by a proper officer in respect of an importation of goods or the VAT invoice issued in respect of the supply;”.

(b) in paragraph (h), read “goods and services” as “goods”.]