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

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82.  In regulation 148A M1(notification of arrival in the United Kingdom of motorised land vehicles and payment of VAT)—

(a)for paragraph (1) substitute—

“(1) This regulation applies to a means of transport that is a motorised land vehicle as described by paragraph 2(5E) M2 of Schedule 11 to the Act (a “land vehicle”).”;

(b)in paragraph (2), for “(see paragraph 2(5D) of Schedule 11 to the Act)” substitute “ (see paragraph (5A) ”;

(c)after paragraph (4) insert—

“(4A) No obligation arises under paragraph (3) or (4) by reason of the removal of a land vehicle from Northern Ireland to Great Britain or vice versa.”;

(d)after paragraph (5) insert—

“(5A) In this regulation “relevant person” 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 M3.”;

(e)in paragraph (9)(i), for paragraph (ii) substitute—

“(ii)any identifying number contained in a customs declaration made for the purposes of Part 1 of the Taxation (Cross-border Trade) Act 2018 or, in Northern Ireland, for the purposes of the corresponding provision of Union customs legislation as defined by paragraph 1(8) of Schedule 9ZB to the Act, and”.

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I1Reg. 82 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1Inserted by S.I. 2013/701 and amended by S.I. 2001/574, 2014/548 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

M2Paragraph 2(5E) was inserted by paragraph 97(2)(f) of Schedule 8 to TCTA.

M3Inserted by paragraph 2 of Schedule 2 to TPTPA.

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