UK Statutory Instrument SI 2020/1546 United Kingdom

The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Taxable Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Taxable Person — also bound by 11 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.017 Requirement to produce import document Regulated
  • Provide an import document for zero-rated goods moved to Northern IrelandTaxable Person
36 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Removals of gold: customer to account
s.004 Removals of investment gold: person to account is the person who would have accounted for VAT on the supply
s.005 Section 55A supplies: customer to account
s.006 Removals where goods declared to special customs procedure
s.006 (1) Paragraph (2) applies where goods are removed from Great...
s.007 Movement of own goods and on behalf of third party: remover to account
s.008 Removals from Northern Ireland to Great Britain – zero-rating of supplies for export
s.009 (1) Paragraph (2) applies where— (a) a taxable person (P)...
s.010 (1) Paragraph (2) applies where— (a) a taxable person (P)...
s.011 (1) Paragraph (2) applies where— (a) a taxable person (P)...
s.012 Gifts from Great Britain to Northern Ireland: sender to account
s.013 Other removals by non-taxable persons
s.014 Removals from the Isle of Man to Northern Ireland
s.015 VAT on removals to be payable by a taxable person as if it were VAT on a supply
s.016 (1) A person to whom this Part applies (P) must...
s.018 Penalties
s.019 Credit for VAT on goods removed from Great Britain to Northern Ireland
s.019 Credit for VAT on goods imported into Great Britain for removal to Northern Ireland
s.020 (1) This regulation applies where a taxable person (T)—
s.021 A taxable person (P) who is treated as having imported...
s.022 Interpretation
s.023 The Commissioners to make arrangements for identification
s.024 Request to be identified and obligation to request to be identified
s.025 Where T— (a) is not a relevant Northern Ireland trader;...
s.026 Communication of the fact of a person's identification for the purposes of VAT in Northern Ireland
s.027 Ceasing to be identified
s.028 Where the Commissioners are satisfied that on the date on...
s.029 Where a person satisfies the Commissioners that the person has...
s.030 Where a person satisfies the Commissioners that the person was...
s.031 Application of section 9A VATA: treating a person as if identified
s.032 This Part to be treated as made under VATA
s.033 VAT return accounting for low value importations
s.034 (1) A person to whom this Part applies (P) must...
s.035 (1) No VAT is payable under paragraph 3(2) of Schedule...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.