F1PART 20ARepayments to EU traders incurring VAT on goods in Northern Ireland
Annotations:
Amendments (Textual)
Application of this Part
184C
For paragraph (1) of regulation 173B read—
1
The VAT referred to in regulation 173A is VAT charged on—
a
an importation of goods into Northern Ireland; and
b
a supply of goods made to the claimant in Northern Ireland if that VAT would be, or would be treated as, input tax of the claimant if the claimant were a taxable person.
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.