[F1PART 16ZAU.K.Importations, exportations and removals in respect of Northern Ireland

Textual Amendments

F1Pt. 16ZA 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, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Supplies to persons taxable in a member StateU.K.

133F.—(1) Subject to regulation 133G, where the Commissioners are satisfied that —

(a)a supply of goods by a taxable person involves their removal from Northern Ireland;

(b)the supply is to a person (“P”) who is registered for VAT in a member State and has provided the supplier with the VAT identification number issued to P by that member State,

(c)the goods have been removed to a member State, and

(d)the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A of the Act, for VAT to be charged by reference to the profit margin on the supply,

the supply, subject to such conditions as they may impose, shall be zero-rated.]