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

means a place outside Northern Ireland and the member States;

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;

means entertainment including hospitality of any kind provided by a taxable person in connection with a business carried on by that person, but does not include the provision of any such entertainment for either or both— a employees of the taxable person;

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

has the same meaning as in Part 16;

refers to the act by which a person applies for relief on entry of goods to Northern Ireland from Great Britain or the Isle of Man or on their removal from another customs procedure, where customs procedure means a customs procedure for the purposes of Union customs legislation as defined in paragraph 1(8) of Schedule 9ZB to the VATA. 8 Article 9 applies where relief from tax has been afforded subject to an intention of a person in relation to becoming normally resident in Northern Ireland as it applies where relief has been afforded subject to an intention of a person in relation to becoming normally resident in the United Kingdom. 9 Articles 7, 11, 12, 13, 14, 16 and 17 apply as though references to the United Kingdom were references to Northern Ireland, as though references to importation into the United Kingdom were references to entry to Northern Ireland, as though references to property imported into the United Kingdom were references to property which entered Northern Ireland and as though references to another country were references to Great Britain or the Isle of Man. 10 For the purposes of affording relief from tax under article 14 a wedding gift sh

means the member State or Northern Ireland (as the case may be) from which the goods mentioned in paragraph 30 of Schedule 9ZB to the Act are removed;

means the member State or Northern Ireland (as the case may be) to which the goods mentioned in paragraph 30 of Schedule 9ZB to the Act are removed;”

means a body solely concerned with carrying on a non-profit making activity and has a business establishment or other fixed establishment in Northern Ireland;

means— (i) the export of goods from Northern Ireland to a place outside the member States;

means exported to a place outside Northern Ireland and the member States, and “exportation” shall be construed accordingly;

means goods placed under the temporary admission procedure provided for in Union customs legislation, with total relief from customs duty, whether or not the goods are subject to customs duty. • “Union customs legislation” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Value Added Tax Act 1994.”

has the meaning given by paragraph 7 of Schedule 9ZA to the Act;

means VAT charged in accordance with section 1(1)(c) of VATA 1994;

means— (i) the importation of goods from outside the United Kingdom as a result of their entry into Northern Ireland;

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.”

includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”

means the time the services are performed.”. 145N Read the heading to regulation 145G (fiscal warehousing transfers in Great Britain) as “Fiscal warehousing transfers in Northern Ireland”. 145O(1) In the heading to regulation 145H (removal of goods from a fiscal warehousing regime and transfers outside Great Britain), read “Great Britain” as “Northern Ireland”. 2 In regulation 145H(1), read “sections 18F(5), 18F(6)” as “paragraph 25(4), 25(5) of Schedule 9ZB to the Act”;

means “ Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime ”;

means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place;

means a person who, during the 2 years immediately preceding the date of the application has not been in Northern Ireland for more than 365 days, or who, during the 6 years immediately preceding the date of the application has not been in Northern Ireland for more than 1,095 days. 133E 1 The Commissioners may, on application by any person who intends to depart from the relevant states within 9 months and remain outside the relevant states for a period of at least 6 months, permit that person within 6 months of the person's intended departure to purchase, from a registered person, a motor vehicle located in Northern Ireland at the time of purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated. 2 The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them. 3 In this regulation, “overseas visitor” means a person who, during the 2 years immediately preceding the date of the application has not been in Northern Ireland for more than 365 days, or who, during the 6 years immediately preceding the date of the application has not been

refers to any part of the VAT charged, due and paid on— i a supply of the goods in the United Kingdom before the re-importation, or ii an importation of the goods from outside the United Kingdom before the re-importation, in circumstances where there is no actual, or no prospect of, repayment or remission;

means the transportation of passengers between the point of departure and the point of arrival in the course of which— (a) there is a stop in a relevant country other than that in which lies the point of departure;

has the meaning given by paragraph 2(5D) of Schedule 11 to the Act with the modification applied by paragraph 74(1)(c) of Schedule 9ZA to the Act.”

means the member States and Northern Ireland;

means— a where the goods are dispatched or transported from a member State, the VAT identification number issued to I by that member State;

means a person who, without being normally resident in Northern Ireland has a home situated in Northern Ireland which the person owns or is renting for at least twelve months. 14 Paragraphs (15) to (20) of this article apply in respect of tax charged on the importation of goods into the United Kingdom as a result of their entry to Northern Ireland from a country other than Great Britain or the Isle of Man, and where those paragraphs modify the provisions of this Order, relief shall be afforded from such tax in accordance with such provisions only as modified. 15 Northern Ireland shall be treated as a country for the purposes of determining under this Order whether and wh

means hire where the hirer is the person normally expected to drive the motor car and the period of hire to each hirer, together with the period of hire of any other motor car expected to be hired to him by the taxable person— a will normally be less than 30 consecutive days;

means sent from a place outside Northern Ireland and the member States;

means— (a) in Great Britain, the temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

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

means the amendments made by Part 3 of TCTA 2018;

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;

includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”

has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act.”

refers to any part of the VAT charged and due on— i a supply of the goods in the United Kingdom before the re-importation, or ii an importation of the goods from outside the United Kingdom before the re-importation, which has been repaid, remitted or otherwise not paid;

has the same meaning as in section 21 of the Value Added Tax Act 1994.”