The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

• (a) for “Community transport” substitute “ relevant NI transport ”; and

• (b) for “member States” substitute “ United Kingdom ”.

99

After Part 3 insert—

(19) Article 20 applies where the same goods— (a) are supplied successively through a chain, and (b) are dispatched or transported either— (i) from a member State to Northern Ireland directly from the first supplier in the chain to the last customer in the chain, or (ii) from Northern Ireland to a member State directly from the first supplier in the chain to the last customer in the chain. (20) Where this article applies— (a) the NI-EU supply is to be treated as the supply that involves the removal of the goods from or to Northern Ireland; and (b) all supplies made after the NI-EU supply are to be treated as supplied— (i) outside the United Kingdom in the case of goods removed or to be removed from Northern Ireland to a customer in a member State; (ii) within the United Kingdom in the case of goods removed or to be removed from a member State to a customer in Northern Ireland. (21) The “NI-EU supply” is— (a) the supply in the chain that is made to the intermediary operator (“I”), or (b) where I has provided its supplier with the relevant VAT identification number issued to I, the supply in the chain that is made by I. (22) The “relevant VAT identification number” means— (a) where the goods are dispatched or transported from a member State, the VAT identification number issued to I by that member State; (b) where the goods are dispatched or transported from Northern Ireland, the VAT identification number issued to I by the United Kingdom along with an NI VAT identifier. (23) “Intermediary operator” means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either itself or through a third party acting on its behalf.

Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010

100

The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 is amended as follows.

101

In article 3(a) (the application of paragraph 6(1) of Schedule 4 to the Value Added Tax Act 1994), after “within” insert “ Northern Ireland or ”.

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014

102

The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 is amended as follows.

103

In article 4, for paragraph (a) substitute—

(a) gas supplied through a natural gas system situated in Great Britain or any network connected to a natural gas system in Great Britain; (aa) gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system; and

Part 3 — Consequential and other amendments and revocations of EU Exit secondary legislation

Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

104

• (1) The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 are amended as follows.

• (2) In regulation 3(2), for the definition inserted by sub-paragraph (a)(ii) substitute—

• “importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;

• (3) Omit the amendments made by regulation 83(2) to Part 3 of the Value Added Tax (Place of Supply of Goods) Order 2004 ;

• (4) Omit regulations 2, 5(2)(a)(i) and (2)(c), 9(2), 10(2)(b) and (3)(b), 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 33, 34, 35, 36, 38, 39, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 76, 77, 78, 81, 86(3), 89(a), (b), (c), (d), (e) and (f).

Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

105

• (1) The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 are amended as follows.

• (2) In regulation 2 (interpretation) —

• (a) for the definition of “import VAT” substitute—

“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Act but not pursuant to any other provision by or under that Act ;

• (b) at the appropriate place insert—

“Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act;

• (3) after regulation 3(1) insert—

(1A) These regulations do not apply to a person who is treated as having imported goods for the purposes of paragraph 4(2) of Schedule 9ZC to the Act.

• (4) In regulation 5 (accounting for import VAT), after paragraph (2) insert—

(3) Where the relevant goods are declared for the free circulation procedure for the purposes of Union customs legislation, P's VAT registration number must be shown on that declaration; and (4) Where the relevant goods are declared for a special procedure for the purposes of Union customs legislation P must in relation to those goods comply with any conditions imposed by or under the Union customs legislation so far as relating to the special procedure for which those goods were declared.

• (5) Omit regulation 12(3)(a), (4)(b) and (5)(b).

Amendment of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019

106

• (1) The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 are amended as follows.

• (2) In regulation 2, for “3 to 7” substitute “ 3, 4 and 5 ”.

• (3) Omit regulations 3(2), 6, 7 and 9(2).

Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

107

• (1) The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 are amended as follows.

• (2) Omit regulations 3 and 5(3)(b) and (4).

Revocations

108

The following instruments are revoked—

• (a) The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations 2019 ;

• (b) The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019 .

Part 4 — Savings and transitional Provisions

Interpretation of this Part

109

• (1) In this Part—

• “the accounting procedures Regulations” means the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 ;

• “acquisition VAT” means VAT charged in accordance with VATA 1994 (as it had effect immediately before IP completion day) on the acquisition in the United Kingdom of goods from a member State;

• “Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “import VAT” means VAT charged in accordance with section 1(1)(c) of VATA 1994;

• “the Part 3 amendments” means the amendments made by Part 3 of TCTA 2018;

• “the secondary legislation amendments” means the amendments made in relation to value added tax by any regulations made by the appropriate Minister under TCTA 2018, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU;

• “TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;

• “VATA 1994” means the Value Added Tax Act 1994 .

• (2) For the purposes of this Part, any reference in the provisions of VATA 1994 and in subordinate legislation made under that Act (as they had effect immediately before IP completion day) to “another member State” is treated as if it were a reference to “a member State”.

Transitional provision in relation to acquisition VAT

110

• (1) Paragraph (2) applies where—

• (a) the time that an acquisition in the United Kingdom of goods from a member State is treated as taking place, as determined by section 12 of VATA 1994 (as it had effect immediately before IP completion day), falls on or after IP completion day; and

• (b) the goods enter the territory of the United Kingdom before IP completion day.

• (2) Where this paragraph applies, acquisition VAT is charged, and the person who is liable for the acquisition VAT must account for it, as if the Part 3 amendments and the secondary legislation amendments, insofar as they relate to acquisition VAT, had no effect.

111

• (1) Paragraph (2) applies where—

• (a) the time that an acquisition in the United Kingdom of goods from a member State is treated as taking place, as determined by section 12 of VATA 1994 (as it had effect immediately before IP completion day), falls before IP completion day; and

• (b) the goods so acquired enter the territory of the United Kingdom on or after IP completion day.

• (2) Where this paragraph applies—

• (a) the person who is liable for the acquisition VAT must account for it as if the Part 3 amendments and the secondary legislation amendments, insofar as they relate to acquisition VAT, had no effect;

• (b) in cases where the person mentioned in sub-paragraph (a) is also liable for import VAT on the importation of the same goods, that person must—

• (i) account for the import VAT in the manner prescribed by regulation 4 of the accounting procedures Regulations, as if that provision required (rather than permitted) the person to account for import VAT in that manner, provided that the conditions in regulation 5 of those Regulations are met, and

• (ii) when accounting for the import VAT—

• (aa) reduce its amount by the amount of the acquisition VAT for which that person is also liable in relation to the same goods, or

• (bb) if the liability for acquisition VAT is greater than the corresponding liability for import VAT, reduce the amount accounted for in respect of import VAT to nil; and

• (c) the person liable for the import VAT, if otherwise entitled to credit for input tax in respect of that charge under section 25 of VATA 1994 , is not entitled to such credit for any sum greater than the net amount of import VAT accounted for under sub-paragraph (b).

112

• (1) Paragraph (2) applies where—

• (a) a supply of goods as is mentioned in section 14(2) of VATA 1994 (as it had effect immediately before IP completion day) is treated as an acquisition of goods from a member State;

• (b) the time that such acquisition is treated as taking place, as determined by section 12 of VATA 1994 (as it had effect immediately before IP completion day), falls on or after IP completion day; and

• (c) the goods so supplied enter the territory of the United Kingdom before IP completion day.

• (2) Where this paragraph applies, acquisition VAT is charged, and the person who is liable for the acquisition VAT must account for it, as if the Part 3 amendments and the secondary legislation amendments, insofar as they relate to acquisition VAT, had no effect.

113

• (1) Paragraph (2) applies where—

• (a) a supply of goods as is mentioned in section 14(2) of VATA 1994 (as it had effect immediately before IP completion day) is treated as an acquisition of goods from a member State;

• (b) the time that such acquisition is treated as taking place, as determined by section 12 of VATA 1994 (as it had effect immediately before IP completion day), falls before IP completion day; and

• (c) the goods so supplied (or any part of them) enter the territory of the United Kingdom on or after IP completion day.

• (2) Where this paragraph applies—

• (a) the person who is liable for the acquisition VAT charged in relation to the transaction described in paragraph (1) must account for the full value of the supply, including that which relates to the installation or assembly (as the case may be) of the goods, as if the Part 3 amendments and the secondary legislation amendments, insofar as they relate to acquisition VAT, had no effect;

• (b) in cases where the person mentioned in sub-paragraph (a) is also liable for import VAT on the importation of the same goods, that person must—

• (i) account for the import VAT in the manner prescribed by regulation 4 of the accounting procedures Regulations, as if that provision required (rather than permitted) the person to account for import VAT in that manner, provided that the conditions in regulation 5 of those Regulations are met, and

• (ii) when accounting for the import VAT—

• (aa) reduce its amount by the amount of the acquisition VAT for which that person is also liable in relation to the same goods, or

• (bb) if the liability for acquisition VAT is greater than the corresponding liability for import VAT, reduce the amount accounted for in respect of import VAT to nil; and

• (c) the person liable for the import VAT, if otherwise entitled to credit for input tax in respect of that charge under section 25 of VATA 1994, is not entitled to such credit for any sum greater than the net amount of import VAT accounted for under sub-paragraph (b).

114

• (1) Regulations 110 to 113 do not apply in relation to transactions involving the removal of goods from a member State to the United Kingdom as a result of their entry into Northern Ireland (as to which see provision relating to VAT on acquisitions in Northern Ireland from member States in Schedule 9ZA to VATA 1994).

• (2) Regulations 115 to 118 apply in relation to the transactions referred to in paragraph (1).

115

Where an acquisition in Northern Ireland of goods from a member State is treated as taking place on or after IP completion day in accordance with paragraph 4(1) of Schedule 9ZA to VATA 1994 and the time of acquisition is determined by reference to a first removal of the goods occurring before IP completion day, the fact that the first removal occurs at that time does not affect the charge to VAT that is imposed under paragraph 1 of that Schedule.

116

Where an acquisition in Northern Ireland of goods from a member State is treated as taking place before IP completion day in accordance with section 12 of VATA 1994 (as it had effect immediately before IP completion day), the charge to VAT is to be treated as NI acquisition VAT under Schedule 9ZA to VATA 1994 for all purposes relating to things that arise, occur or are done in consequence of or in relation to that charge on or after IP completion day.

117

Where—

• (a) goods are supplied in the circumstances described in paragraph 6(3) of Schedule 9ZA to VATA 1994,

• (b) the supply is treated as an acquisition of goods taking place on or after IP completion day in accordance with paragraph 4(1) of that Schedule,

• (c) and the goods are removed from a member State to Northern Ireland before IP completion day,

the fact that the removal occurs at that time does not affect the application of the provision in paragraph 6(3) of Schedule 9ZA and does not affect the charge to VAT that is imposed under paragraph 1 of that Schedule.

118

• (1) Paragraph (2) applies where—

• (a) goods are supplied in the circumstances described in paragraph 6(3) of Schedule 9ZA to VATA 1994;

• (b) the supply is treated as an acquisition of goods taking place before IP completion day in accordance with section 12 and section 14(2) of VATA 1994 (as those sections had effect immediately before IP completion day); and

• (c) the goods (or any part of them) are removed from a member State to Northern Ireland on or after IP completion day.

• (2) Where this paragraph applies—

• (a) the supply of goods is to be treated as involving their removal from a member State to Northern Ireland in accordance with paragraph 6(3) of Schedule 9ZA to VATA 1994;

• (b) the fact that the removal of the goods (or part of them) takes place on or after IP completion day does not affect the application of that paragraph; and

• (c) the charge to VAT is to be treated as NI acquisition VAT under Schedule 9ZA to VATA 1994 for all purposes relating to things that arise, occur or are done in consequence of or in relation to that charge on or after IP completion day

Transitional provision in relation to the movement of goods between Great Britain and Northern Ireland

119

• (1) Paragraph (2) applies where—

• (a) there is a removal of goods from Great Britain to Northern Ireland in the course of a taxable supply made by a taxable person;

• (b) the time that a supply in relation to the goods is treated as taking place, as determined by section 6 of VATA 1994 , falls before IP completion day;

• (c) the goods enter the territory of Northern Ireland on or after IP completion day;

• (d) a person is liable for VAT on the supply; and

• (e) the person who is liable for VAT on the supply is also liable for VAT charged on the entry of the goods into Northern Ireland by para 3(4) of Schedule 9ZB to VATA 1994.

• (2) Where this paragraph applies—

• (a) the person liable for the VAT charged on the entry of the goods into Northern Ireland must, when accounting for that VAT—

• (i) reduce its amount by the amount of the VAT for which that person is also liable in relation to the supply of the same goods by virtue of the supply (or some part of its amount) being treated as taking place before IP completion day, or

• (ii) if the liability for the VAT on the supply is greater than the corresponding liability for VAT on the entry of the goods into Northern Ireland, reduce the amount accounted for in respect of the VAT charged on the entry of the goods into Northern Ireland to nil; and

• (b) any person who would otherwise be entitled to credit under section 25 of VATA 1994 for input tax in respect of the VAT charged on the entry of the goods into Northern Ireland, is not entitled to such credit for any sum greater than the net amount of that VAT accounted for under sub-paragraph (a).

120

• (1) Paragraph (2) applies where—

• (a) there is a removal of goods from Northern Ireland to Great Britain in the course of a taxable supply made by a taxable person;

• (b) the time that a supply in relation to the goods is treated as taking place, as determined by section 6 of VATA 1994, falls before IP completion day;

• (c) the goods enter the territory of Great Britain on or after IP completion day;

• (d) a person is liable for VAT on the supply; and

• (e) the person who is liable for VAT on the supply is also liable for VAT charged on the entry of the goods into Great Britain by para 3(2) of Schedule 9ZB to VATA 1994.

• (2) Where this paragraph applies—

• (a) the person liable for the VAT charged on the entry of the goods into Great Britain must, when accounting for that VAT—

• (i) reduce its amount by the amount of the VAT for which that person is also liable in relation to the supply of the same goods by virtue of the supply (or some part of its amount) being treated as taking place before IP completion day, or

• (ii) if the liability for the VAT on the supply is greater than the corresponding liability for VAT on the entry of the goods into Great Britain, reduce the amount accounted for in respect of the VAT charged on the entry of the goods into Great Britain to nil; and

• (b) any person who would otherwise be entitled to credit under section 25 of VATA 1994 for input tax in respect of the VAT charged on the entry of the goods into Great Britain, is not entitled to such credit for any sum greater than the net amount of that VAT accounted for under sub-paragraph (a).

Transitional provision in relation to secondary legislation amended by these Regulations

121

The amendments made by regulation 11(2) to the Value Added Tax (Cars) Order 1992 do not apply where—

• (a) a person (“P”) took possession of the used motor car in Great Britain or the Isle of Man before IP completion day and P would have been eligible to opt to account for the VAT chargeable on a supply of the motor car on the profit margin in accordance with article 8 had it been so supplied before IP completion day; and

• (b) the ownership of the used motor car remained with P from the time P took possession of it under paragraph (a) to the time of the supply of the motor car on which P elects to account for the VAT chargeable on that supply on the profit margin in accordance with article 8.

122

• (1) Paragraph (2) applies where—

• (a) there is a removal of gold as described in the Value Added Tax (Treatment of Transactions) (No.2) Order 1992 ; and

• (b) acquisition VAT would (but for the provisions made in that Order) be charged on or after IP completion day in accordance with transitional provision made in these Regulations or other regulations made under TCTA 2018.

• (2) Where this paragraph applies, the treatment of the acquisition of gold specified in that Order continues to apply as if the Order had not been amended by these Regulations.

123

• (1) Paragraph (2) applies where acquisition VAT is charged on or after IP completion day in accordance with transitional provision made in these Regulations or other regulations made under TCTA 2018.

• (2) Where this paragraph applies, the provisions of the Value Added Tax (Input Tax) Order 1992 concerning the disallowance of input tax in relation to goods acquired in the United Kingdom from a member State in accordance with provisions of VATA 1994 (as it had effect immediately before IP completion day), continue to apply as if the Order had not been amended by these Regulations.

124

The amendment made by regulation 30(5)(c) to the Value Added Tax (Special Provisions) Order 1995 does not apply where—

• (a) a person (“P”) took possession of the goods in Great Britain or the Isle of Man before IP completion day and P would have been eligible to opt to account for the VAT chargeable on a supply of the goods on the profit margin in accordance with article 12 of the Order had they been so supplied before IP completion day; and

• (b) the ownership of the goods remained with P from the time P took possession of the goods under paragraph (a) to the time of the supply of the goods on which P elects to account for the VAT chargeable on that supply on the profit margin in accordance with article 12 of the Order.

125

• (1) Subject to paragraph (2), regulation 121D of the Value Added Tax Regulations 1995 additionally applies to goods that are—

• (a) transported from the United Kingdom to a member State prior to IP completion day, and remain located in a member State as at IP completion day; or

• (b) exported from a member State prior to IP completion day and remain located outside the member States as at IP completion day.

• (2) For the purposes of paragraph (1), the terms “unpaid” and “paid” in regulation 121D(5) of those Regulations also refer to—

• (a) an acquisition of goods in the United Kingdom before the re-importation;

• (b) an importation of the goods from outside the member States before the re-importation;

• (c) a supply or acquisition of the goods in a member State before the re-importation.

126

In the application of regulation 121D of the Value Added Tax Regulations 1995 to goods which are in the United Kingdom as at IP completion day, the terms “unpaid” and “paid” in paragraph (5) are to have the additional meanings given in regulation 125(2).

127

Regulation 121D of the Value Added Tax Regulations 1995 does not apply to goods supplied at any time to any person pursuant to regulation 131 of those Regulations .

128

• (1) Paragraph (2) applies where acquisition VAT would, but for the provisions made in the Value Added Tax (Acquisitions) Relief Order 2002 , be charged on or after IP completion day in accordance with transitional provision made in these Regulations or other regulations made under TCTA 2018.

• (2) Where this paragraph applies, the relief from acquisition VAT provided for in that Order continues to apply as if the Order had not been amended by these Regulations.

129

• (1) Paragraph (2) applies where—

• (a) the Community transport mentioned in Part 2 (goods supplied on board ships, aircraft and trains) of the Value Added Tax (Place of Supply of Goods) Order 2004 (as it had effect immediately before IP completion day) begins before IP completion day; and

• (b) the goods to which that Order applies are supplied on or after IP completion day.

• (2) Where this paragraph applies, the provisions in that Order concerning the place where the supply of goods is treated as taking place, continue to apply as if that Part had not been amended by these Regulations.

Supplementary provision to be made by the Commissioners

130

Where, in this Part, a person is required to account for acquisition VAT, import VAT or VAT for which that person is liable by virtue of paragraph 4(3) of Schedule 9ZB to VATA 1994—

• (a) the Commissioners may make such supplementary provision in a notice published by them as they consider necessary for the accounting for that VAT (including specifying the box in a person's VAT return in which entries are to be made); and

• (b) in relation to cases where VAT is required to be accounted for in the manner prescribed by regulation 4 of the accounting procedures Regulations subject to the conditions in regulation 5 of those Regulations being met, and those conditions are not met, the VAT for which that person is liable on the importation of the goods must be accounted for in accordance with provision set out in a notice published by the Commissioners.

131

The Commissioners may make such further supplementary provision in a notice published by them as they consider necessary in connection with the transitional provision made in this Part.

Signed

Maggie Throup — David Duguid — Two of the Lords Commissioners for Her Majesty's Treasury — 2020-12-18

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 22 (“TCTA”); section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

[^f00002]: S.I. 1984/746. Amended by S.I. 1987/2108, 1988/1193, 1988/2212, 1992/3120, section 77(1) of the Finance Act 2011 (c. 11), section 199 of the Finance Act 2012 (c. 14), S.I. 2011/1043, 2014/2364, 2018/1376, 2019/59 and paragraph 18 of Schedule 3 to the Taxation (Post-transition Period) Act 2020 (c. 26) (“TPTPA”). Paragraph 28 of Schedule 3 to TPTPA also inserts a new Schedule 9ZC into the Value Added Tax Act 1994 (c.23; “VATA”) which modifies Schedule 2 to S.I. 1984/746 (see Part 2 of the new Schedule 9ZC). S.I. 2018/1376 is revoked by S.I. 2020/1495. S.I. 2019/59 is not yet in force and is amended by this instrument.

[^f00003]: Paragraph 3(5) of Schedule 9ZB to VATA (which was inserted by paragraph 2 of Schedule 2 to TPTPA) provides that references to importation are to be read as including removal of goods from Great Britain to Northern Ireland. Paragraph 32 of that Schedule makes an equivalent provision to goods removed to Northern Ireland from the Isle of Man.

[^f00004]: OJ No. L 280, 31.10.2019, p 1.

[^f00005]: 2018; c. 16. Section 7A was inserted by section 5 of the European Union (Withdrawal Agreement) Act 2020 (c. 1).

[^f00006]: OJ No. L 324, 10.12.2009, p 23.

[^f00007]: S.I. 1992/3111. Amended by S.I. 2012/2953 and revoked by S.I. 2019/59 which also revoked S.I. 2012/2953. The provisions revoking S.I. 1992/3111 and S.I. 2012/2953 have not been commenced and are now omitted by this instrument.

[^f00008]: “European Union” was substituted for “Community” by S.I. 2011/1043.

[^f00009]: Schedule 9ZA to VATA was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^f00010]: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502, 2006/874 and 2019/59. The amendments made by the last-named instrument are not yet in force and are partly omitted by this instrument.

[^f00011]: S.I. 1992/3130; amended by S.I. 2019/59. The amendments made by that instrument are not yet in force.

[^f00012]: S.I. 1992/3132. Revoked by S.I. 2019/59. The provision revoking S.I. 1992/3132 has not been commenced and is now omitted by this instrument.

[^f00013]: S.I. 1992/3156; relevantly amended by S.I. 2005/2114 and S.I. 2019/91. The amendment made by S.I. 2019/91 is not yet in force and some of its provisions are omitted by this instrument.

[^f00014]: Paragraph 3(3) of Schedule 9ZB applies provisions relating to importations to removals between Northern Ireland and Great Britain.

[^f00015]: S.I. 1992/3193; relevantly modified and amended by S.I. 2006/3157, 2006/3158, 2011/1043 and 2019/91. The amendment made by S.I. 2019/91 was from a day to be appointed and has not been commenced, and is partly omitted by this instrument.

[^f00016]: Paragraph 3(2) charges tax on the entry into Great Britain of goods from Northern Ireland but see paragraph 6 for applicable relief.

[^f00017]: S.I. 1992/3222; amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217, 2011/1071 and 2019/59. The amendment made by the last-named instrument is not yet in force.

[^f00018]: S.I. 1993/2001; amended by S.I. 1995/291, 1996/1196, 2007/1420, 2011/21 and 2019/59. The amendments made by the last-named instrument are not yet in force.

[^f00019]: S.I. 1995/958; relevantly amended by S.I. 2006/2187 and 2019/59. The amendment made by the latter instrument is not in force and is revoked in part by this instrument.

[^f00020]: 2018 c. 22. Part 1 is amended by section 2 of TPTPA.

[^f00021]: S.I. 2018/1249; amended by S.I. 2019/108, 2019/326, 2019/486, 2019/1215 and 2020/1088.

[^f00022]: OJ No. L 269, 10.10.2013, p.1. There are amending instruments, but none is relevant.

[^f00023]: Relevantly amended by section 12 of the Finance Act 1999 (c. 16) and S.I. 2009/730.

[^f00024]: S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 1998/760, 2001/3753, 2002/1503, 2006/2187 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

[^f00025]: S.I. 2018/1249; relevantly amended by S.I. 2019/486. There are other amending instruments, but none is relevant.

[^f00026]: OJ No. L 269, 10.10.2013, p. 1. There are amending instruments, but none is relevant.

[^f00027]: S.I. 1995/2518; see footnotes below for relevant amending instruments.

[^f00028]: Relevantly amended by S.I. 1996/1250, 2004/1082, 2006/3292, 2019/59, 2019/60. The amendment made by S.I. 2019/59 has not been commenced and is omitted by this instrument. The amendment made by S.I. 2019/60 is also not yet in force.

[^f00029]: Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

[^f00030]: Schedule 9ZB was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

[^f00031]: Relevantly amended by S.I. 2000/794, 2004/1675, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

[^f00032]: Schedule 9ZC was inserted into VATA by paragraph 28 of Schedule 3 to TPTPA.

[^f00033]: Relevantly amended by S.I. 1996/1250, 2003/3220, 2007/2085, 2012/2951, 2019/59 and paragraph 20 of Schedule 3 to TPTPA. The amendments made by S.I. 2019/59 are not yet in force and are omitted by this instrument. Section 18C of VATA applies to a Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime by virtue of paragraph 21 of Schedule 9ZB to VATA.

[^f00034]: Relevantly amended by S.I. 2003/3220, 2007/2085 and 2019/59. The amendment made by the last-named instrument has not been commenced and is omitted by this instrument.

[^f00035]: Relevantly amended by S.I. 2003/3220 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.

[^f00036]: Relevantly amended by S.I. 2012/295 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.

[^f00037]: Part 4 was relevantly amended by S.I. 2009/3241, 2012/1899 and 2019/59. The amendment made by the last-named instrument has not been commenced and is omitted by this instrument. Part 4 was also amended by section 80(7) to (11) of the Finance Act 2020 (c.14), and paragraph 7 of Schedule 2 to TPTPA.

[^f00038]: Schedule 9ZA was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^f00039]: Relevantly amended by S.I. 2000/794, 2012/1899 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

[^f00040]: Relevantly amended by S.I. 2003/1114 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.

[^f00041]: Relevantly amended by S.I. 1996/1250 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.

[^f00042]: Omitted by S.I. 2019/59 but that amendment is omitted by this instrument.

[^f00043]: Relevantly amended by S.I. 2019/60. That instrument has not yet been commenced and is relevantly amended by S.I. 2020/1495.

[^f00044]: Regulation 40 was substituted by S.I. 1996/1250. It is amended by S.I. 2000/258, 2004/1675, 2007/1418, 2009/2978, 2018/261 and 2019/60. The last-named instrument is not yet in force and the amendment that it makes is partly omitted by this instrument.

[^f00045]: Regulation 24 (which contains definitions relevant to regulation 42) was amended by S.I. 2019/59 and regulation 42 was revoked by the same instrument. The amendment and revocation made by that instrument have not been commenced and have now been omitted by this instrument.

[^f00046]: Relevantly amended by S.I. 1996/1250.

[^f00047]: Inserted by S.I. 2002/1142 and amended by S.I. 2007/1418, 2010/2240 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

[^f00048]: Relevantly amended by S.I. 2011/1043 and 2019/59. The amendment made by the latter instrument is not yet in force and is omitted by this instrument.

[^f00049]: Regulation 98 was omitted by S.I. 2019/59 but that provision is not yet in force and is omitted by this instrument.

[^f00050]: Regulation 101 was relevantly amended by S.I. 2015/1978, 2007/768 and 2009/820.

[^f00051]: Paragraph 31B(1) was inserted into Schedule 9ZB by S.I. 2020/1544.

[^f00052]: Regulation 102 was amended by S.I. 2005/762, 2007/768, 2010/559, 2015/1978, 2009/820, 2019/408 and 2019/513. The amendment made by the penultimate instrument is not in force and is revoked by this instrument. The last-named instrument is not fully in force.

[^f00053]: Regulation 103B was amended by S.I. 2004/3140, 2009/820, 2019/408, 2019/513. The amendment made by the penultimate instrument is not yet in force and is omitted by this instrument.

[^f00054]: Part 16 was amended by S.I. 1995/3147, 1996/210, 1999/438, 2000/258, 2000/634, 2001/630, 2003/1485, 2003/2318, 2004/1082, 2006/587, 2006/3292, 2013/2241, 2013/3211, 2019/60, 2019/513, 2019/1509 and 2020/1412. The amendments made by 2019/60, 2019/513 and 2020/1412 are not yet in force, and some of those made by 2019/513 are omitted by this instrument.

[^f00055]: S.I. 2020/1431. “UK Reliefs document” is defined at regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.

[^f00056]: Regulation 118 excepts the application of various enactments which apply by virtue of section 16 of VATA. Section 16(1) was substituted by paragraph 13 of Schedule 8 to TCTA. Section 16(1) applies to the entry of goods into Great Britain following their removal from Northern Ireland by virtue of paragraph 3(3) of Schedule 9ZB to VATA which was inserted by Schedule 2 to TPTPA.

[^f00057]: 2018 c. 22.

[^f00058]: S.I. 1988/809; relevantly amended by 1995/1046 and 2015/368.

[^f00059]: 1996 c.8.

[^f00060]: S.I. 2018/1248, to which there are amendments, but none is relevant. This instrument is not yet in force.

[^f00061]: S.I. 2018/1249, relevantly amended by S.I. 2019/1215. These instruments are not yet in force.

[^f00062]: S.I. 2020/1431; this instrument is not yet in force.

[^f00063]: See section 1(1)(c) of VATA.

[^f00064]: S.I. 2018/1249.

[^f00065]: Section 24 was amended by section 17(2) of the Finance Act 2003 (c. 14), section 19 and paragraphs 1(1) to (7) and 9 of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33), and paragraph 24 of Schedule 8 to TCTA. The amendments made by TCTA are not yet in force.

[^f00066]: There are amendments to section 16(1) but none is relevant. A new section 16 (which concerns the application of customs enactments in relation to the importation of goods) is substituted by paragraph 13 of Schedule 8 to TCTA (the substitution is not yet in force).

[^f00067]: Section 7 was amended by paragraph 2 of Schedule 3 to the Finance Act 1996 (c. 8), paragraph 3 of Part 1 of Schedule 36 to the Finance Act 2009 (c. 10), paragraph 3 of Schedule 28 to the Finance Act 2012 (c. 14), and paragraph 7 of Schedule 8 to the TCTA. The amendments made by TCTA are not yet in force.

[^f00068]: 2010 c. 4; there are no amendments to sections 1122 and 1123.

[^f00069]: S.I. 2019/108.

[^f00070]: Section 50A was inserted by the Finance Act 1995 (c. 4) and amended by paragraph 52 of Schedule 8 to TCTA, but see paragraph 26 of Schedule 9ZA to VATA.

[^f00071]: Part 16A was inserted by S.I. 1996/1250, and amended by S.I. 2005/2231, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and some are omitted by this instrument – see Part 3.

[^f00072]: Schedule 9ZA was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^f00073]: Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^f00074]: Inserted by S.I. 1996/1250 and amended by S.I. 2019/59. The amendments made by the latter instrument are not yet in force and some of its amendments are omitted by this instrument.

[^f00075]: S.I. 1996/1255.

[^f00076]: Regulations 146 to 148 are omitted by S.I. 2019/59 but the amendment made by that instrument is not in force and is omitted by this instrument.

[^f00077]: Inserted by paragraph 2 of Schedule 2 to TPTPA.

[^f00078]: Inserted by S.I. 2013/701 and amended by S.I. 2001/574, 2014/548 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

[^f00079]: Paragraph 2(5E) was inserted by paragraph 97(2)(f) of Schedule 8 to TCTA.

[^f00080]: Inserted by paragraph 2 of Schedule 2 to TPTPA.

[^f00081]: Regulations 149 to 155 are omitted by S.I. 2019/59 but that provision is not in force and is omitted by this instrument.

[^f00082]: Relevantly amended by S.I. 2009/3241, 2014/2430 and 2019/59. S.I. 2020/1495 contains transitional provisions following the omission of Part 20 by S.I. 2019/59. These two instruments are not yet in force.

[^f00083]: S.I. 2020/1546.

[^f00084]: Part 21 was amended by S.I. 2004/3140, 2009/3241, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force.

[^f00085]: Inserted by this instrument.

[^f00086]: Part 23 was amended by S.I. 2009/1967 and 2012/1899.

[^f00087]: Paragraph 18A was inserted into Schedule 9ZA by S.I. 2020/1544. Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

[^f00088]: Inserted by S.I. 1996/1250 and amended by S.I. 2019/59. The amendments made by the latter instrument are not yet in force and some of its provisions are omitted by this instrument.

[^f00089]: S.I. 1999/3121; amended by S.I. 2018/1328, 2019/175 and 2019/408. The two last-named instruments are not yet in force and are revoked by this instrument.

[^f00090]: S.I. 2002/1935; revoked by S.I. 2019/59. The provision revoking S.I. 2002/1935 has not been commenced and is now omitted by this instrument.

[^f00091]: S.I. 2004/3148; relevantly amended by S.I. 2009/215 and 2019/1507.

[^f00092]: S.I. 2010/2925; revoked by S.I. 2019/59 but that revocation is not in force and is omitted by this instrument.

[^f00093]: Paragraph 6(1) of Schedule 4 to VATA was repealed by paragraph 88(3) of Schedule 8 to TCTA and re-enacted with modifications in paragraph 30 of Schedule 9ZB to VATA, inserted by paragraph 2 of Schedule 2 to TPTPA. By virtue of section 3(4)(a) of TPTPA, a reference to the repealed provision is to be construed as a reference to the re-enacted provision.

[^f00094]: S.I. 2014/1458; amended by S.I. 2019/59. The amendments made by this instrument are not yet in force and are, in part, revoked by this instrument.

[^f00095]: S.I. 2019/59, amended by S.I. 2020/1495. Neither of these instruments is yet in force.

[^f00096]: S.I. 2004/3148; relevant amending instruments are S.I. 2010/2923, 2019/59 and 2020/1495. It is also amended by Schedule 2 to TPTPA and this instrument.

[^f00097]: S.I. 2019/60, relevantly amended by S.I. 2020/1495.

[^f00098]: The definition does not include VAT chargeable on movements of goods between Northern Ireland and Great Britain and vice versa as provided for in paragraph 3(2) and (4) of Schedule 9ZB to VATA.

[^f00099]: Schedule 9ZC was inserted by Schedule 3 to TPTPA.

[^f00100]: S.I. 2019/91. This instrument is not yet in force.

[^f00101]: S.I. 2019/513; amended by S.I. 2019/1214, 2020/1495 and Schedule 2 to TPTPA. S.I. 2019/513 is not yet fully in force. S.I. 2020/1495 is also not yet in force.

[^f00102]: S.I. 2019/175.

[^f00103]: S.I. 2019/408.

[^f00104]: S.I. 2019/60. These Regulations are not yet in force.

[^f00105]: 1994 c. 23; for relevant amendments see footnotes below.

[^f00106]: Section 12 of VATA was amended by section 26 of, and paragraph 3 of Schedule 3 to, the Finance Act 1996 (c. 8) and is omitted by section 43 of, and paragraph 11 of Schedule 8 to, TCTA. The omission is not yet in force.

[^f00107]: Part 3 of TCTA (value added tax) is not yet fully in force.

[^f00108]: Section 25 of VATA was amended by section 43 of, and paragraph 25 of Schedule 8 to, TCTA. The amendment is not yet in force.

[^f00109]: Section 14 of VATA is omitted by section 43 of, and paragraph 11 of Schedule 8 to, TCTA. The omission is not yet in force.

[^f00110]: Section 6 of VATA was amended by section 26 of, and paragraph 1 of Schedule 3 to, the Finance Act 1996; section 22 of the Finance Act 1998 (c. 36); sections 24 and 141 of, and Schedule 40 to, the Finance Act 2002 (c. 23); section 76 of, and paragraph 2 of Schedule 36 to, the Finance Act 2009 (c. 10); and section 43 of, and paragraph 6 of Schedule 8 to, the TCTA. The latter amendment is not yet in force.

[^f00111]: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502, 2006/874 and 2019/59. The amendments made by the last-named instrument are not yet in force and are partly omitted by this instrument.

[^f00112]: S.I. 1992/3132. Revoked by S.I. 2019/59. The provision revoking S.I. 1992/3132 has not been commenced and is now omitted by this instrument.

[^f00113]: S.I.1992/3222. amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217, 2011/1071 and 2019/59. The amendment made by the last-named instrument is not yet in force.

[^f00114]: S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 1998/760, 2001/3753, 2002/1503, 2006/2187 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

[^f00115]: S.I. 1995/2518. A new regulation 121D is substituted by regulation 67 of this instrument.

[^f00116]: Regulation 131 was amended by S.I. 1995/3147, 2003/1485 and is omitted by S.I. 2020/1412.

[^f00117]: S.I. 2002/1935; revoked by S.I. 2019/59. The provision revoking S.I. 2002/1935 has not been commenced and is now omitted by this instrument.

[^f00118]: S.I. 2004/3148; relevantly amended by S.I. 2009/215 and 2019/1507.

Amendment of the Value Added Tax (Cars) Order 1992

Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992

Amendment of the Value Added Tax (Treatment of Transactions) (No. 2) Order 1992

Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992

Amendment of the Value Added Tax (Input Tax) Order 1992

Amendment of the Value Added Tax (Payments on Account) Order 1993

Amendment of the Value Added Tax (Treatment of Transactions) Order 1995

Amendment of the Value Added Tax (Special Provisions) Order 1995

Amendment of the Value Added Tax Regulations 1995

Part 1 (preliminary)

Part 2 (registration and provisions for special cases)

Part 3 (VAT invoices and other invoicing requirements)

Part 4 (EC Sales statements)

Part 5 (accounting payment and records)

Part 7A (flat-rate scheme for small businesses)

Part 12 (valuation of acquisitions)

Part 13 (Place of supply)

Part 14 (input tax and partial exemption)

Part 16 (importations, exportations and removals)

Part 16A (fiscal and other warehousing regimes)

Part 17 (means of transport)

Part 20 (repayments to Community traders)

Part 21 (repayments to traders outside the United Kingdom)

Part 23 (refunds to “do-it-yourself” builders)

Schedule 1A

Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999

Amendment of the Value Added Tax (Acquisitions) Relief Order 2002

Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004

Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014

Transitional provision in relation to the movement of goods between Great Britain and Northern Ireland

Transitional provision in relation to secondary legislation amended by these Regulations

Supplementary provision to be made by the Commissioners

Editorial notes

[^c24394761]: 2018 c. 22 (“TCTA”); section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.

[^c24394771]: S.I. 1984/746. Amended by S.I. 1987/2108, 1988/1193, 1988/2212, 1992/3120, section 77(1) of the Finance Act 2011 (c. 11), section 199 of the Finance Act 2012 (c. 14), S.I. 2011/1043, 2014/2364, 2018/1376, 2019/59 and paragraph 18 of Schedule 3 to the Taxation (Post-transition Period) Act 2020 (c. 26) (“TPTPA”). Paragraph 28 of Schedule 3 to TPTPA also inserts a new Schedule 9ZC into the Value Added Tax Act 1994 (c.23; “VATA”) which modifies Schedule 2 to S.I. 1984/746 (see Part 2 of the new Schedule 9ZC). S.I. 2018/1376 is revoked by S.I. 2020/1495. S.I. 2019/59 is not yet in force and is amended by this instrument.

[^c24394781]: Paragraph 3(5) of Schedule 9ZB to VATA (which was inserted by paragraph 2 of Schedule 2 to TPTPA) provides that references to importation are to be read as including removal of goods from Great Britain to Northern Ireland. Paragraph 32 of that Schedule makes an equivalent provision to goods removed to Northern Ireland from the Isle of Man.

[^c24394791]: OJ No. L 280, 31.10.2019, p 1.

[^c24394801]: 2018; c. 16. Section 7A was inserted by section 5 of the European Union (Withdrawal Agreement) Act 2020 (c. 1).

[^c24394811]: OJ No. L 324, 10.12.2009, p 23.

[^c24394821]: S.I. 1992/3111. Amended by S.I. 2012/2953 and revoked by S.I. 2019/59 which also revoked S.I. 2012/2953. The provisions revoking S.I. 1992/3111 and S.I. 2012/2953 have not been commenced and are now omitted by this instrument.

[^c24394831]: “European Union” was substituted for “Community” by S.I. 2011/1043.

[^c24394841]: Schedule 9ZA to VATA was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^c24394851]: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502, 2006/874 and 2019/59. The amendments made by the last-named instrument are not yet in force and are partly omitted by this instrument.

[^c24394861]: S.I. 1992/3130; amended by S.I. 2019/59. The amendments made by that instrument are not yet in force.

[^c24394871]: S.I. 1992/3132. Revoked by S.I. 2019/59. The provision revoking S.I. 1992/3132 has not been commenced and is now omitted by this instrument.

[^c24394881]: S.I. 1992/3156; relevantly amended by S.I. 2005/2114 and S.I. 2019/91. The amendment made by S.I. 2019/91 is not yet in force and some of its provisions are omitted by this instrument.

[^c24394891]: Paragraph 3(3) of Schedule 9ZB applies provisions relating to importations to removals between Northern Ireland and Great Britain.

[^c24394901]: S.I. 1992/3193; relevantly modified and amended by S.I. 2006/3157, 2006/3158, 2011/1043 and 2019/91. The amendment made by S.I. 2019/91 was from a day to be appointed and has not been commenced, and is partly omitted by this instrument.

[^c24394911]: Paragraph 3(2) charges tax on the entry into Great Britain of goods from Northern Ireland but see paragraph 6 for applicable relief.

[^c24394921]: S.I. 1992/3222; amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217, 2011/1071 and 2019/59. The amendment made by the last-named instrument is not yet in force.

[^c24394931]: S.I. 1993/2001; amended by S.I. 1995/291, 1996/1196, 2007/1420, 2011/21 and 2019/59. The amendments made by the last-named instrument are not yet in force.

[^c24394941]: S.I. 1995/958; relevantly amended by S.I. 2006/2187 and 2019/59. The amendment made by the latter instrument is not in force and is revoked in part by this instrument.

[^c24394951]: 2018 c. 22. Part 1 is amended by section 2 of TPTPA.

[^c24394961]: S.I. 2018/1249; amended by S.I. 2019/108, 2019/326, 2019/486, 2019/1215 and 2020/1088.

[^c24394971]: OJ No. L 269, 10.10.2013, p.1. There are amending instruments, but none is relevant.

[^c24394981]: Relevantly amended by section 12 of the Finance Act 1999 (c. 16) and S.I. 2009/730.

[^c24394991]: S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 1998/760, 2001/3753, 2002/1503, 2006/2187 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

[^c24395001]: S.I. 2018/1249; relevantly amended by S.I. 2019/486. There are other amending instruments, but none is relevant.

[^c24395011]: OJ No. L 269, 10.10.2013, p. 1. There are amending instruments, but none is relevant.

[^c24395021]: S.I. 1995/2518; see footnotes below for relevant amending instruments.

[^c24395031]: Relevantly amended by S.I. 1996/1250, 2004/1082, 2006/3292, 2019/59, 2019/60. The amendment made by S.I. 2019/59 has not been commenced and is omitted by this instrument. The amendment made by S.I. 2019/60 is also not yet in force.

[^c24395041]: Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

[^c24395051]: Schedule 9ZB was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

[^c24395061]: Relevantly amended by S.I. 2000/794, 2004/1675, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

[^c24395071]: Schedule 9ZC was inserted into VATA by paragraph 28 of Schedule 3 to TPTPA.

[^c24395081]: Relevantly amended by S.I. 1996/1250, 2003/3220, 2007/2085, 2012/2951, 2019/59 and paragraph 20 of Schedule 3 to TPTPA. The amendments made by S.I. 2019/59 are not yet in force and are omitted by this instrument. Section 18C of VATA applies to a Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime by virtue of paragraph 21 of Schedule 9ZB to VATA.

[^c24395091]: Relevantly amended by S.I. 2003/3220, 2007/2085 and 2019/59. The amendment made by the last-named instrument has not been commenced and is omitted by this instrument.

[^c24395101]: Relevantly amended by S.I. 2003/3220 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.

[^c24395111]: Relevantly amended by S.I. 2012/295 and 2019/59. The amendment made by the latter instrument has not been commenced and is omitted by this instrument.

[^c24395121]: Part 4 was relevantly amended by S.I. 2009/3241, 2012/1899 and 2019/59. The amendment made by the last-named instrument has not been commenced and is omitted by this instrument. Part 4 was also amended by section 80(7) to (11) of the Finance Act 2020 (c.14), and paragraph 7 of Schedule 2 to TPTPA.

[^c24395131]: Schedule 9ZA was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^c24395141]: Relevantly amended by S.I. 2000/794, 2012/1899 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

[^c24395151]: Relevantly amended by S.I. 2003/1114 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.

[^c24395161]: Relevantly amended by S.I. 1996/1250 and S.I. 2019/59. The amendment made by the latter S.I. is not in force and is omitted by this instrument.

[^c24395171]: Omitted by S.I. 2019/59 but that amendment is omitted by this instrument.

[^c24395181]: Relevantly amended by S.I. 2019/60. That instrument has not yet been commenced and is relevantly amended by S.I. 2020/1495.

[^c24395191]: Regulation 40 was substituted by S.I. 1996/1250. It is amended by S.I. 2000/258, 2004/1675, 2007/1418, 2009/2978, 2018/261 and 2019/60. The last-named instrument is not yet in force and the amendment that it makes is partly omitted by this instrument.

[^c24395201]: Regulation 24 (which contains definitions relevant to regulation 42) was amended by S.I. 2019/59 and regulation 42 was revoked by the same instrument. The amendment and revocation made by that instrument have not been commenced and have now been omitted by this instrument.

[^c24395211]: Relevantly amended by S.I. 1996/1250.

[^c24395221]: Inserted by S.I. 2002/1142 and amended by S.I. 2007/1418, 2010/2240 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

[^c24395231]: Relevantly amended by S.I. 2011/1043 and 2019/59. The amendment made by the latter instrument is not yet in force and is omitted by this instrument.

[^c24395241]: Regulation 98 was omitted by S.I. 2019/59 but that provision is not yet in force and is omitted by this instrument.

[^c24395251]: Regulation 101 was relevantly amended by S.I. 2015/1978, 2007/768 and 2009/820.

[^c24395261]: Paragraph 31B(1) was inserted into Schedule 9ZB by S.I. 2020/1544.

[^c24395271]: Regulation 102 was amended by S.I. 2005/762, 2007/768, 2010/559, 2015/1978, 2009/820, 2019/408 and 2019/513. The amendment made by the penultimate instrument is not in force and is revoked by this instrument. The last-named instrument is not fully in force.

[^c24395281]: Regulation 103B was amended by S.I. 2004/3140, 2009/820, 2019/408, 2019/513. The amendment made by the penultimate instrument is not yet in force and is omitted by this instrument.

[^c24395291]: Part 16 was amended by S.I. 1995/3147, 1996/210, 1999/438, 2000/258, 2000/634, 2001/630, 2003/1485, 2003/2318, 2004/1082, 2006/587, 2006/3292, 2013/2241, 2013/3211, 2019/60, 2019/513, 2019/1509 and 2020/1412. The amendments made by 2019/60, 2019/513 and 2020/1412 are not yet in force, and some of those made by 2019/513 are omitted by this instrument.

[^c24395301]: S.I. 2020/1431. “UK Reliefs document” is defined at regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.

[^c24395311]: Regulation 118 excepts the application of various enactments which apply by virtue of section 16 of VATA. Section 16(1) was substituted by paragraph 13 of Schedule 8 to TCTA. Section 16(1) applies to the entry of goods into Great Britain following their removal from Northern Ireland by virtue of paragraph 3(3) of Schedule 9ZB to VATA which was inserted by Schedule 2 to TPTPA.

[^c24395321]: 2018 c. 22.

[^c24395331]: S.I. 1988/809; relevantly amended by 1995/1046 and 2015/368.

[^c24395341]: 1996 c.8.

[^c24395351]: S.I. 2018/1248, to which there are amendments, but none is relevant. This instrument is not yet in force.

[^c24395361]: S.I. 2018/1249, relevantly amended by S.I. 2019/1215. These instruments are not yet in force.

[^c24395371]: S.I. 2020/1431; this instrument is not yet in force.

[^c24395381]: See section 1(1)(c) of VATA.

[^c24395391]: S.I. 2018/1249.

[^c24395401]: Section 24 was amended by section 17(2) of the Finance Act 2003 (c. 14), section 19 and paragraphs 1(1) to (7) and 9 of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33), and paragraph 24 of Schedule 8 to TCTA. The amendments made by TCTA are not yet in force.

[^c24395411]: There are amendments to section 16(1) but none is relevant. A new section 16 (which concerns the application of customs enactments in relation to the importation of goods) is substituted by paragraph 13 of Schedule 8 to TCTA (the substitution is not yet in force).

[^c24395421]: Section 7 was amended by paragraph 2 of Schedule 3 to the Finance Act 1996 (c. 8), paragraph 3 of Part 1 of Schedule 36 to the Finance Act 2009 (c. 10), paragraph 3 of Schedule 28 to the Finance Act 2012 (c. 14), and paragraph 7 of Schedule 8 to the TCTA. The amendments made by TCTA are not yet in force.

[^c24395431]: 2010 c. 4; there are no amendments to sections 1122 and 1123.

[^c24395441]: S.I. 2019/108.