The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2U.K.Amendment of secondary legislation relating to value added tax

43. In regulation 22C(1), after “new means of transport” insert “ which involves the removal of those goods from Northern Ireland to a member State ”.

Commencement Information

I1Reg. 43 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.