uksi/2020/1545 — The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

2020 No. 1545 Exiting The European Union Value Added Tax The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 Made 18th December 2020 Laid before the House of Commons 21st December 2020 Coming into force in accordance with regulation 1 The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018 . In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including to make such provision as might be made by Act of Parliament. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint. Part 1 Preliminary Citation and commencement 1 These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint. Part 2 Amendment of secondary legislation relating to value added tax Amendment of the Value Added Tax (Imported Goods) Relief Order 1984 2 1 The Value Added Tax (Imported Goods) Relief Order 1984 is amended as follows. 2 After article 3 insert— Application to importations into Northern Ireland 3A 1 This article applies where goods are imported into the United Kingdom as a result of their entry into Northern Ireland . 2 Where this article applies this Order has effect with the following modifications— a article 2(1) is to be read as if the following definitions were substituted for their equivalents — “ abroad ” means a place outside Northern Ireland and the member States; ; “ exported ” means exported to a place outside Northern Ireland and the member States, and “ exportation ” shall be construed accordingly; ; “ sent ” means sent from a place outside Northern Ireland and the member States; ; b article 2(2) does not apply and instead references to a heading or sub-heading are to be read as references to a heading or sub-heading of the Combined Nomenclature of the European Union which is contained in Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2020 ; c article 2(5) does not apply and instead, except where it appears in Note (3) to Group 7 of Schedule 2 and Items 3 and 4 of Group 6 of Schedule 2, references to “United Kingdom” are to be read as references to “member States”; d Note 2 of Group 5 of Schedule 2 does not apply and instead Item 3 of that Group applies only where the goods fulfil the conditions laid down under or by virtue of Article 53 of Council Regulation (EC) No. 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2020; e in Group 6 of Schedule 2— i in Items 3 and 4, for “United Kingdom” read “one or more member States”; and ii in Note 5, for “HM Treasury” read “the Commission of the European Union”. 3 The modifications provided for in this article are subject to the modifications provided for in paragraph 5 of Schedule 9ZC to the Value Added Tax Act 1994. 3B 1 This article applies where goods are imported pursuant to paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994. 2 Where this article applies this Order has effect with the following modifications— a article 2(1) is to be read as if the following definitions were substituted for their equivalents— “ abroad ” means a place outside Great Britain; ; “ exported ” means exported to a place outside Great Britain, and “ exported ” shall be construed accordingly; ; “ sent ” means sent from a place outside Great Britain; ; b article 2(5) does not apply and instead, except where it appears in Note (3) to Group 7 of Schedule 2, for “United Kingdom” read “Great Britain”. . Amendment of the Value Added Tax (Removal of Goods) Order 1992 3 The Value Added Tax (Removal of Goods) Order 1992 is amended as follows. 4 In article 2— a in the definition of “the Act”, for “1983” substitute “ 1994 ” ; b after that definition insert— “ departure country ” 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; “ destination country ” 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; ; c omit the definitions of “the member State of arrival” and “the member State of dispatch”; d in the definition of “the owner” after “the person” insert “ referred to in paragraph 30(1) of Schedule 9ZB to the Act ” ; e omit the definition of “registered”; f in the definition of “temporary importation relief” — i after “means relief” insert “ under the temporary admission procedure provided for in Union customs legislation ” , and ii for the words from “the European Union ” to the end substitute “ Northern Ireland or a member State; ” ; g after that definition insert— “ Union customs legislation ” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act. . 5 In article 3, for “a member State” substitute “ Northern Ireland or a member State (as the case may be) ” . 6 In article 4— a for “paragraph 5A of Schedule 2” substitute “ paragraph 30(1) and (2) of Schedule 9ZB ” ; b in paragraph (a) — i for “in a member State” substitute “ in a place ” , ii for “member State of dispatch” substitute “ departure country ” , and iii for “section 6(2A), (2B) or (2C) of” substitute “ section 7(3) of, or paragraph 29 of Schedule 9ZB to, ” ; c in paragraph (b) — i for “member State of dispatch” substitute “ departure country ” , and ii for “1992” substitute “ 2004 ” ; d in paragraph (c), for “section 16(6) or (7) of” substitute “ section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA to, ” ; e in paragraph (e) — i in sub-paragraph (i) — aa for “to another member State” substitute “ to a place in the destination country ” , and bb for “in that member State” substitute “ in that place ” , and ii in sub-paragraph (ii) for “member State of dispatch” substitute “ departure country ” ; f in paragraph (f) — i in sub-paragraph (i) — aa for “member State of dispatch” substitute “ departure country ” , and bb for “member State of arrival” substitute “ destination country ” , and ii in sub-paragraph (iv), for “member State of dispatch” substitute “ departure country ” ; g in paragraph (g) — i in sub-paragraph (i) after “the member States” insert “ and Northern Ireland ” ; ii for sub-paragraph (ii) substitute— ii the owner intends, before the end of the period of two years beginning with the day on which the goods were removed, to— aa export the goods to a place outside the EU and Northern Ireland, bb remove the goods from Northern Ireland to Great Britain, or cc remove the goods to a place in Northern Ireland or a member State (as the case may be) other than the destination country; . 7 In article 5, for “paragraph 5A of Schedule 2” substitute “ paragraph 30(1) and (2) of Schedule 9ZB ” . 8 Omit the Schedule. Amendment of the Value Added Tax (Cars) Order 1992 9 The Value Added Tax (Cars) Order 1992 is amended as follows. 10 In article 2, after paragraph (1) insert— 1A In this Order a reference to the importation of goods is to be read as including a reference to the acquisition of goods in Northern Ireland from a member State, and references to goods being imported, or tax being charged on an importation, are to be construed accordingly. . 11 In article 8 (relief for second hand motor cars)— 1 in paragraph (2)(b), at the end insert “ or a corresponding provision of the law of a member State where the motor car is removed to Northern Ireland ” ; and 2 in paragraph (3), after sub-paragraph (c) insert— e the supply by any person of a used motor car if the person took possession of that motor car in Great Britain, or the Isle of Man, and it is removed to Northern Ireland. . 12 After article 8 insert— Relief for second-hand motor cars removed from Northern Ireland to Great Britain 8A Article 8 has effect as if in paragraph (1)— 1 after “in any of the circumstances set out in paragraph (2) below” there were inserted “ and the supply involves the removal of a motor car from Northern Ireland to Great Britain ” ; and 2 for “VAT chargeable on the supply” there were substituted “ VAT chargeable on the removal ” . . Amendment of the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 13 The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 is amended as follows. 14 In article 2(1) — a after “temporary admission procedure” insert “ in Great Britain ” ; b in sub-paragraph (b), for “the United Kingdom” substitute “ Great Britain ” . 15 After article 2 insert— 3 1 Where goods held under temporary importation arrangements in Northern Ireland are supplied, that supply shall be treated as neither a supply of goods nor a supply of services provided that— a the goods remain eligible for temporary importation arrangements; and b the supply is to a person established outside Northern Ireland and the member States. 2 In this article— “ goods held under temporary importation arrangements ” 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. . Amendment of the Value Added Tax (Treatment of Transactions) (No. 2) Order 1992 16 1 The Value Added Tax (Treatment of Transactions) (No.2) Order 1992 is amended as follows. 2 In article 2, for paragraph (1) substitute— 1 Where gold is supplied to a Central Bank by a supplier, and the transaction involves the removal of the gold from a member State to Northern Ireland, the taking possession of the gold by the Central Bank concerned is not to be treated for the purposes of the Value Added Tax Act 1994 as the acquisition in Northern Ireland of goods from a member State. . Amendment of the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 17 1 The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 is amended as follows. 2 In article 2 for the definition of “acquisition” substitute— “ acquisition ” means an acquisition of goods from a member State within the meaning given in paragraph 3 of Schedule 9ZA to the Value Added Tax Act 1994 and “ acquired ” shall be construed accordingly; . 3 After article 7 insert— 7A Nothing in this Order affords any relief from VAT charged under paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994. 7B Article 21 applies in respect of tax where a gift of goods, other than tobacco products or beverages containing alcohol, is made to an entitled person by dispatching them to that person in Northern Ireland from Great Britain or the Isle of Man, as it applies where a gift of goods is made to an entitled person by dispatching them to the person from a place outside the United Kingdom. . Amendment of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 18 1 The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 is amended as follows. 2 In article 2— a at the appropriate place insert— “ relevant NI import duty ” has the meaning given in paragraph 1(8) of Schedule 9ZB to the Value Added Tax Act 1994 ; and b omit the definition of “third country”. 3 After article 4 insert— Modifications for certain movements of goods involving Northern Ireland 4A 1 Nothing in this Order affords relief from tax charged under paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994 (“VATA”). 2 Paragraphs (3) to (13) of this article apply in respect of tax charged under paragraph 3(4) of Schedule 9ZB to VATA and where this article modifies the provisions of this Order, relief shall be afforded from such tax in accordance with such provisions only as modified. 3 Where under this Order relief from tax applies to a movement of goods from Great Britain or the Isle of Man to Northern Ireland, Great Britain or the Isle of Man shall be treated as a country and Northern Ireland as a different country, including for the purposes of determining under this Order whether and when a person is normally resident in Great Britain or the Isle of Man and whether and when a person becomes or intends to become normally resident in Northern Ireland. 4 Where it is necessary to determine for the purposes of relief under this Order where a person is normally resident, a United Kingdom citizen whose personal ties are in Northern Ireland but whose occupational ties are in Great Britain or the Isle of Man may be treated as normally resident in Great Britain or the Isle of Man if the person has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months. 5 In this Order— a any reference to a person who has been normally resident in Great Britain or the Isle of Man and who intends to become normally resident in Northern Ireland shall be taken as a reference to a person who intends to comply with the requirements of paragraph (2), (3) or (4) of article 3, as the case may be, for being treated as normally resident in Northern Ireland; b the date on which a person becomes normally resident in Northern Ireland shall be the date when having given up the person's normal residence in Great Britain or the Isle of Man, the person is in Northern Ireland for the purposes of fulfilling such intention as is mentioned in paragraph (a). 6 Article 6 applies in respect of tax where goods enter Northern Ireland from Great Britain or the Isle of Man as though the reference in that article to the United Kingdom were a reference to Northern Ireland. 7 Article 8(2) applies as if the expression “ declared for relief ” 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 shall be treated as if it were liable to relevant NI import duty and valued in accordance with the rules applicable to such duty. 11 Articles 18 and 19 do not apply in relation to tax charged under paragraph 3(4) of Schedule 9ZB to VATA. 12 Article 21 applies to a person who has become entitled as legatee to property situated in Great Britain or the Isle of Man and the entry of such property to Northern Ireland as it applies to a person who has become entitled as legatee to property situated in another country and the importation of such property to the United Kingdom, on the following conditions (which apply instead of the conditions in sub-paragraphs (a) to (c) of article 21(1))— a the person is either— i normally resident in Northern Ireland; or ii a secondary resident who is not normally resident in Great Britain, the Isle of Man or a country which is not a member State; or iii an eligible body; b the person furnishes proof to the officer of the person's entitlement as legatee to the property; and c save as the Commissioners otherwise allow, the property is imported by or for such person not later than two years from the date on which the person's entitlement as legatee is finally determined. 13 In paragraph (12)— “ eligible body ” 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; and “ secondary resident ” 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 when a person becomes or intends to become normally resident in Northern Ireland. 16 Where it is necessary to determine for the purposes of relief under this Order where a person is normally resident, a United Kingdom citizen whose personal ties are in Northern Ireland but whose occupational ties are in Great Britain, the Isle of Man or a country which is not a member State may be treated as normally resident in the country of his occupational ties if the person has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months. 17 Articles 4, 6, 7,11, 12, 13, 14, 16, 17, 18 and 19 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 mean a country other than Great Britain or the Isle of Man and other than a member State. 18 Article 8(2) applies as if the expression “ declared for relief ” refers to the act by which a person applies for relief on entry of goods to Northern Ireland, where customs procedure means a customs procedure for the purposes of Union customs legislation as defined in paragraph 1(8) of Schedule 9ZB to VATA. 19 For the purposes of affording relief from tax under article 14 a wedding gift shall be treated as if it were liable to relevant NI import duty and valued in accordance with the rules applicable to such duty. 20 Article 21 applies to a person who has become entitled as legatee to property situated in Great Britain, the Isle of Man or a country which is not a member State and the entry of such property to Northern Ireland as it applies to a person who has become entitled as legatee to property situated in another country and the importation of such property to the United Kingdom on the conditions set out in sub-paragraphs (a) to (c) of article 4A(12) which apply instead of the conditions in sub-paragraphs (a) to (c) of article 21(1). . Amendment of the Value Added Tax (Input Tax) Order 1992 19 The Value Added Tax (Input Tax) Order 1992 is amended as follows. 20 In article 2— a in the definition of “motor dealer”, after “supplies of,” insert “ or acquiring in Northern Ireland from a member State ” ; b in the definition of “stock in trade”— i after “article 7(2A) below” insert “ or paragraph 4(3) of Schedule 2 to this Order ” , ii in paragraph (a), after “supplied to” insert “ or acquired in Northern Ireland from a member State ” , and iii in paragraph (b)(ii), after “their supply” insert “ , acquisition in Northern Ireland from a member State ” . 21 In article 3, for “the Schedule” substitute “ Schedule 1 ” . 22 After article 7 insert— Application of this Order in relation to Northern Ireland 8 1 In this Order, references to VAT charged on the importation of goods includes VAT charged under the following provisions of Schedule 9ZB (goods removed to or from Northern Ireland etc.) to the Act— a paragraph 1(3); b paragraph 3(2); and c paragraph 3(4). 2 Schedule 2 to this Order makes separate provision for the disallowance of input tax in relation to acquisitions in Northern Ireland from the EU. . 23 The Schedule to this Order becomes Schedule 1 and its heading is amended accordingly. 24 After that Schedule insert— SCHEDULE 2 Disallowance of input tax in relation to acquisitions in Northern Ireland from the EU Art 8(2) 1 1 In this Schedule “ NI acquisition VAT ” means VAT charged by paragraph 1(3) of Schedule 9ZA to the Act. 2 NI acquisition VAT charged on the acquisition in Northern Ireland of such goods from a member State as are described in sub-paragraph (3) which are acquired by a taxable person in the circumstances described in sub-paragraph (4) is excluded from any credit under section 25 of the Act. 3 The goods referred to in sub-paragraph (2) are— a works of art, antiques and collectors' items, and b second-hand goods. 4 The circumstances of the acquisition from a member State referred to in sub-paragraph (2) are where— a the goods are acquired in connection with a supply which, by virtue of the law of the member State in which the supply took place, VAT was chargeable on the profit margin; and b if the goods are a work of art, they are acquired from a member State from its creator or the creator's successor in title. 5 Sub-paragraph (2) only excludes from credit NI acquisition VAT on an acquisition of goods by a taxable person in the circumstances set out in sub-paragraph (4)(b) if the taxable person— a has opted to account for VAT chargeable on the supplies of such goods on the profit margin in accordance with the provisions of an Order made under section 50A of the Act; and b has not elected, in accordance with such an Order, to account for VAT chargeable on the supply of the goods by reference to its value. 2 1 NI acquisition VAT charged on the acquisition in Northern Ireland of goods from a member State by a taxable person is excluded from any credit under section 25 of the Act, where the goods are used or are to be used by the taxable person for the purposes of business entertainment unless the entertainment is provided for an overseas customer of the taxable person and is of a kind and on a scale which is reasonable, having regard to all the circumstances. 2 For the purposes of this paragraph, “ business entertainment ” 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; and b if the taxable person is a body corporate, its directors or persons otherwise engaged in its management. 3 But the exception in relation to the provision of entertainment for persons such as are mentioned in sub-paragraph (2)(a) and (b) does not apply where the provision of the entertainment is incidental to its provision for others. 4 For the purposes of this paragraph, “ overseas customer ”, in relation to a taxable person, means— a any person who is not ordinarily resident nor carrying on a business in the United Kingdom or the Isle of Man and avails himself or herself, or may be expected to avail himself or herself, in the course of a business carried on by that person outside the United Kingdom and the Isle of Man, of any goods or services the supply of which forms part of the taxable person's business; and b any person who is not ordinarily resident in the United Kingdom or the Isle of Man and is acting, in relation to such goods or services, on behalf of an overseas customer as defined in paragraph (a) or on behalf of any government or public authority outside the United Kingdom and the Isle of Man. 3 Where a taxable person constructing or effecting any works to a building of a description in Schedule 8 to the Act for the purpose of making a grant of a major interest in it (or any part of it or its site), incorporates goods other than building materials in any part of the building or its site, NI acquisition VAT charged on the acquisition in Northern Ireland of such goods from a member State by the taxable person is excluded from any credit under section 25 of the Act. 4 1 NI acquisition VAT charged on the acquisition in Northern Ireland of a motor car from a member State is excluded from any credit under section 25 of the Act. 2 Sub-paragraph (1) does not apply where the motor car— a is a qualifying motor car which is acquired in Northern Ireland from a member State by a taxable person and the relevant condition is satisfied; b forms part of the stock in trade of a motor manufacturer or a motor dealer; c is acquired in Northern Ireland from a member State by a taxable person whose only taxable supplies are concerned with the letting of motor cars on hire to another taxable person whose business consists predominantly of making supplies of a description falling within item 14 of Group 12 of Schedule 8 to the Act; or d is unused and is supplied on a letting on hire to a taxable person whose business consists predominantly of making supplies of a description falling within item 14 of Group 12 of Schedule 8 to the Act, by a taxable person whose only taxable supplies are concerned with the letting on hire of motor cars to such a taxable person. 3 For the purposes of this paragraph a motor car is a qualifying motor car if it has never been supplied, acquired from a member State (under the provisions of the Act applicable at the time) or imported, in circumstances in which the VAT on that supply, acquisition or importation was wholly excluded from credit as input tax by virtue of the provisions of this Order. 4 For the purposes of paragraph 4(2)(a), the relevant condition is that the motor car is acquired by a taxable person who intends to use the motor car— a exclusively for the purposes of a business carried on by that person; or b primarily for a relevant purpose. 5 For the purposes of sub-paragraph (4)(a), a taxable person is not to be regarded as intending to use a motor car exclusively for the purposes of a business carried on by that person if that person intends— a to let it on hire to any person either for no consideration or for a consideration which is less than that which would be payable in money if it were a commercial transaction conducted at arm's length; or b to make it available (otherwise than by letting it on hire) to any person (including, where the taxable person is an individual, to that taxable person or, where the taxable person is a partnership, a partner) for private use, whether or not for a consideration. 6 For the purposes of sub-paragraph (4)(b), a relevant purpose is any of the following— a to provide it on hire with the services of a driver for the purpose of carrying passengers; b to provide it for self-drive hire; c to use it as a vehicle in which instruction in the driving of a motor car is to be given by that person. 7 In paragraph (6)(b) “ self-drive hire ” 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; and b will normally be less than 90 days in any period of 12 months. . Amendment of the Value Added Tax (Payments on Account) Order 1993 25 1 The Value Added Tax (Payments on Account) Order 1993 is amended as follows. 2 In articles 2(2), 11(1), 12, 12A(1), 13(a) and (b), 14, 15(a) and (b), omit “excluding the tax on goods imported from countries other than member States,”. 3 After article 2(2) insert— 3 The last reference in paragraph (2) to the “ total amount of tax ” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . 4 In article 11, after paragraph (1) insert— 1A The reference in paragraph (1) to the “ total amount of tax ” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . 5 In article 12— a the existing text becomes paragraph (1); b after that paragraph insert— 2 The reference in paragraph (1) to the “ total amount of tax ” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . 6 In article 12A, after paragraph (1) insert — 1A The reference in paragraph (1) to “ liability to VAT for the preceding month ” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . 7 In article 13— a the existing text becomes paragraph (1); b after that paragraph insert— 2 In paragraph (1), the first reference to the “ total amount of tax ” in each of sub-paragraphs (a) and (b) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . 8 In article 14— a the existing text becomes paragraph (1); b after that paragraph insert— 2 The first reference to the “ total amount of tax ” in paragraph (1) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . 9 In article 15— a the existing text becomes paragraph (1); b after that paragraph insert— 2 In paragraph (1), the references to the “ total amount of tax ” in each of sub-paragraphs (a) and (b) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period. . Amendment of the Value Added Tax (Treatment of Transactions) Order 1995 26 The Value Added Tax (Treatment of Transactions) Order 1995 is amended as follows. 27 For article 2 substitute— 2 In this Order— “ temporary admission with full customs duty relief ” means— 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 ; in Northern Ireland, the customs procedure for temporary importation with total relief from import duties provided for in Articles 250, 251 and 253 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2020 ; “ work of art ” has the same meaning as in section 21 of the Value Added Tax Act 1994 . . 28 In article 3 after paragraph (1)(b), for the words from “temporary importation” to “No 2913/92” substitute “ temporary admission with full customs duty relief ” . 29 In article 4, for paragraph (3) substitute— 3 That procedure is the temporary admission with full customs duty relief procedure. . Amendment of the Value Added Tax (Special Provisions) Order 1995 30 1 The Value Added Tax (Special Provisions) Order 1995 is amended as follows. 2 In articles 7, 8 and 12, for “another member State” in each place it occurs substitute “ a member State ” . 3 In article 7— a after “acquisition of goods” insert “ in Northern Ireland ” ; b for “the United Kingdom” substitute “ Northern Ireland ” . 4 In article 8 for “the United Kingdom” substitute “ Northern Ireland ” . 5 In article 12 (relief for certain goods)— a at the start of paragraph (3)(a) insert “ subject to paragraph (aa), ” ; b at the end of paragraph (3)(a)(ii) insert “ where the goods are removed to Northern Ireland ” ; c after paragraph (3)(a) insert— aa but the circumstances in sub-paragraph (a) do not apply if the person took possession of the goods in Great Britain or the Isle of Man and the goods are removed to Northern Ireland. ; d in paragraph (3)(b), for the words from “the customs procedure for temporary importation” to the end substitute— i a 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 ; ii the customs procedure for temporary importation with total relief from import duties provided for in Articles 250, 251 and 253 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2020 . ; e in paragraph (5)(iv), for “the customs procedure for temporary importation with total relief from import duties mentioned in article 12(3)(b)” substitute “ a temporary admission procedure mentioned in article 12(3)(b)(i) or the customs procedure for temporary importation mentioned in article 12(3)(b)(ii) as the case may be ” . 6 After article 12 insert— Relief for certain goods removed from Northern Ireland to Great Britain 12A Article 12 has effect as if in paragraph (1)— a after “in any of the circumstances set out in paragraph (3) below,” there were inserted “ and the supply involves the removal of the goods from Northern Ireland to Great Britain, ” ; and b for “VAT chargeable on the supply” there were substituted “ VAT chargeable on the removal ” . Amendment of the Value Added Tax Regulations 1995 31 The Value Added Tax Regulations 1995 are amended as follows. Part 1 (preliminary) 32 In regulation 2 (interpretation – general)— a in paragraph (1)— i in the definition of “alphabetical code”— aa for “member State” substitute “ relevant territory ” ; bb in the entry for the United Kingdom, for “GB” substitute “ XI ” ; ii in the definition of “fiscal or other warehousing regime”, at the end insert “, and “ Northern Ireland fiscal or other Northern Ireland warehousing regime ” means “ Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime ” ; iii after that definition insert— “ identified for the purposes of VAT in Northern Ireland ” has the meaning given by paragraph 7 of Schedule 9ZA to the Act; “Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB to the Act; “Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act; ; iv in the definition of “registered person”, for “or 3A” substitute “ 3A or 9ZC ” ; v after the definition of “registration number” insert— “ relevant territory ” means, except where otherwise provided, a member State or the United Kingdom; ; b after paragraph (3) insert— 4 A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly. . Part 2 (registration and provisions for special cases) 33 In regulation 5 (registration and notification)—- a in paragraph (1) after “Schedule 3A” insert “ , or paragraph 8 of Schedule 9ZC ” ; b in paragraph (2) after “Schedule 3A” insert “ , or paragraph 10 of Schedule 9ZC ” ; c in the opening words of paragraph (3), after “Schedule 3A” insert “ , or paragraph 10 of Schedule 9ZC ” ; d in sub-paragraph (f) for “Schedule.” substitute “ Schedule; or ” ; e after sub-paragraph (f) insert—- g where paragraph 10(1) of Schedule 9ZC to the Act applies, the date on which the person ceased to be registrable under the Act; or h where paragraph 10(2) of Schedule 9ZC to the Act applies, the date on which the person made or facilitated a relevant supply within that paragraph. . Part 3 (VAT invoices and other invoicing requirements) 34 In regulation 13 (obligation to provide a VAT invoice)— a for paragraph (1) substitute— 1 Save as otherwise provided in these Regulations, where a registered person (P)— a makes a taxable supply in the United Kingdom to a taxable person, or b makes a supply of goods to a person in a member State for the purpose of any business activity carried out by that person and P is identified for the purposes of VAT in Northern Ireland; or c receives a payment on account in respect of a supply of goods that P has made or intends to make from a person in a member State and P is identified for the purposes of VAT in Northern Ireland, P must, unless paragraph (1ZA) applies, provide such persons as are mentioned above with a VAT invoice. ; b after that paragraph insert— 1ZA This paragraph applies where P, in relation to the description of supply mentioned in paragraph (1), is entitled to issue and issues a VAT invoice pursuant to section 18C(1)(d) of the Act and regulation 145D(1) in relation to the supply by P of specified services performed on or in relation to goods while those goods are subject to a fiscal or other warehousing regime, or to a Northern Ireland fiscal or other Northern Ireland warehousing regime. ; c for paragraph (3E) substitute—- 3E Where a customer (C) in a member State provides a document to C in respect of a supply of goods to C by a registered person who is identified for the purposes of VAT in Northern Ireland, that document is to be treated as the VAT invoice required to be provided by the supplier under paragraph (1)(b) or (c) if it complies with the conditions set out in paragraph (3A). . 35 In regulation 14(2) (contents of VAT invoice)—- a in the opening words, after “registered person” insert “ who is identified for the purposes of VAT in Northern Ireland ” ; b in sub-paragraph (b), for “GB” substitute “ XI ” ; c in sub-paragraph (c)—- i omit “or services”; and ii for “member State” substitute “ relevant territory ” ; d in sub-paragraph (f), omit “or the extent of the services”. 36 In regulation 16(1) (retailers' invoices), after “£250 and” insert “ , where the retailer is identified for the purposes of VAT in Northern Ireland, ” . 37 In regulation 16A (simplified invoices), after “£250 and” insert “ , where the registered person is identified for the purposes of VAT in Northern Ireland, ” . Part 4 (EC Sales statements) 38 In regulation 21(1) (interpretation)—- a omit the definition of “EU supply of goods”; b omit the definition of “EU supply of services”; c after the definition of “first relevant figure” insert—- “ new means of transport ” has the same meaning as in paragraph 83(1) and (2) of Schedule 9ZA to the Act ; d omit the definition of “registered in another member State”; e at the appropriate place insert—- “ relevant supply of goods ” means a supply falling within regulation 22(1) and “ relevant supplies of goods ” shall be construed accordingly; ; f after the definition of “NMT supply of goods” insert —- “ registered in a member State ” means registered in accordance with the measures adopted by the competent authority in a member State for the purposes of the EU common system of VAT and “registered in that member State”, “ registered in another member State ” and “ registered in member States ” shall be construed accordingly; ; g for the definition of “value” substitute—- “value” in the phrases “value of relevant supplies”, “value of the taxable person's taxable supplies” and “ value of the taxable person's supplies ” means the consideration for the supplies and includes the costs of any freight transport services and services ancillary to the transport of the goods charged by the supplier to the customer; ; h after paragraph (1) insert— 1A For the purposes of this Part— a goods are removed from Northern Ireland under call-off stock arrangements if they are removed in circumstances where the conditions in paragraphs (a) to (g) of paragraph 57(1) of Schedule 9ZA to the Act are met, b references to “the customer” or “ the destination territory ”, in relation to goods removed from Northern Ireland under call-off stock arrangements, are to be construed in accordance with Part 10 of Schedule 9ZA to the Act, and c “ call-off stock goods ”, in relation to a taxable person, means goods that have been removed from Northern Ireland under call-off stock arrangements by or under the directions of the taxable person. . 39 In regulation 22 (submission of statements) — a in paragraph (1) — i after “taxable person” insert “ who is identified for the purposes of VAT in Northern Ireland ” ; and ii in sub-paragraph (a), for the words from “in another member State” to the end substitute “ in a member State and those goods were dispatched or transported to that or a different member State, or ” ; b in paragraphs (2) to (4), for “EU” in each place it occurs substitute “ relevant ” ; c in paragraph (5)(a), after “new means of transport” insert “ that involved the removal of those goods from Northern Ireland to a member State ” ; d in paragraph (6), after “new means of transport” insert “ that involved the removal of those goods from Northern Ireland to a member State ” . 40 After regulation 22 insert— 22ZZA 1 A taxable person must submit a statement to the Commissioners if any of the following events occurs— a goods are removed from Northern Ireland under call-off stock arrangements by or under the directions of the taxable person; b call-off stock goods are returned to Northern Ireland by or under the directions of the taxable person at any time during the period of 12 months beginning with their arrival in the destination territory; c the taxable person forms an intention to supply call-off stock goods to a person (“ the substitute ”) other than the customer in circumstances where— i the taxable person forms that intention during the period of 12 months beginning with the arrival of the goods in the destination territory, and ii the substitute is identified for VAT purposes in accordance with the law of the destination territory. 2 The statement must— a be made in the form specified in a notice published by the Commissioners, b contain, in respect of each event mentioned in paragraph (1) which has occurred within the period in respect of which the statement is made, such information as may from time to time be specified in a notice published by the Commissioners, and c contain a declaration that the information provided in the statement is true and complete. 3 Paragraphs (3), (4) and (6) of regulation 22 have effect for the purpose of determining the period in respect of which the statement must be made, but as if— a in paragraph (3)(a) of that regulation— i for “paragraphs (4) to (6)” there were substituted “ paragraphs (4) and (6) ” , and ii for “the relevant supply of goods is made” there were substituted “ the event occurs ” ; c in paragraph (4)(a) of that regulation, for “the supply is made” there were substituted “ the event occurs ” , and d in paragraph (6) of that regulation, the reference to paragraph (1) were a reference to paragraph (1) of this regulation. 4 In determining the period in respect of which the statement must be made, the time at which an event mentioned in paragraph (1)(a) of this regulation is to be taken to occur is the time the goods concerned are removed from Northern Ireland rather than the time the condition mentioned in paragraph (g) of paragraph 57(1) to Schedule 9ZA to the Act is met in respect of the removal. . 41 Omit regulation 22A. 42 In regulation 22B— a in paragraph (1), for “22A 22A” substitute “ 22ZZA ” ; b in paragraphs (2) and (3), for “22 or 22A” substitute “ 22 or 22ZZA ” . 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 ” . 44 The amendments made by regulations 38 to 43 are to be treated for the purposes of the Value Added Tax Act 1994 as if they were made under paragraph 73(1) of Schedule 9ZA to that Act. Part 5 (accounting payment and records) 45 In regulation 25 (making of returns)—- a in paragraph (1)(b), for “and 3A” substitute “ , 3A and 9ZC ” ; b in paragraph (4)(b), after “Schedule 3” insert “ or Schedule 9ZC ” . 46 In regulation 29(2) (claims for input tax)—- a in sub-paragraph (d), after “warehouse” insert “ or Northern Ireland warehouse ” ; b in sub-paragraph (e), for “GB” substitute “ XI ” ; c in sub-paragraph (f), for “GB” substitute “ XI ” . 47 In regulation 31(1)(da) (records), after “regimes,” insert “ or Northern Ireland fiscal or other Northern Ireland warehousing regimes, ” . 48 In regulation 33(2)(b) (the register of temporary movement of goods from member States), for “another member State” substitute “ a different member State ” . 49 In regulation 39(2) (calculation of returns), at the end insert “ except that the total of the output tax due in that period on acquisitions in Northern Ireland from member States shall be entered instead in the box opposite the legend “VAT due in this period on acquisitions from other EC member States”; ” . 50 In regulation 40(1) (VAT to be accounted for on returns and payment of VAT)— a in sub-paragraph (c), after “regime,” insert “ or Northern Ireland fiscal warehousing regime, ” ; b in sub-paragraph (d), after “regime” in each place it occurs insert “ or Northern Ireland warehousing regime ” . 51 In regulation 42 (accounting for VAT on the removal of goods), for paragraph (1) substitute— 1 This regulation applies— a where goods have been removed— i from Northern Ireland to a member State, or ii from a member State to a different Member State or to Northern Ireland; and b the removal falls within paragraph (f) or (g) of article 4 of the Removal Order. . 52 In regulation 43 (goods removed from a warehousing regime)— a in paragraph (1), after “warehouse” insert “ or Northern Ireland warehouse ” ; b in paragraph (2)— i in sub-paragraph (a)— aa after “section 18(4)(b) of” insert “ , or paragraph 16(8) of Schedule 9ZB to, ” , and bb after “warehousing regime” insert “ or Northern Ireland warehousing regime, as the case may be ” , and ii in the final words, for “or 18D(2)(a)” to the end substitute “ or 18D(2)(a) of, or paragraph 16(8) of Schedule 9ZB to, the Act ” . Part 7A (flat-rate scheme for small businesses) 53 In regulation 55C (relevant supplies and purchases)— a in paragraph (1)(c), omit “from a place outside the member States”; b in paragraph (6), omit “intra-Community”. Part 12 (valuation of acquisitions) 54 In regulation 97(1) (valuation of acquisitions)— a for “the United Kingdom from another member State” substitute “ Northern Ireland from a member State ” ; b in sub-paragraph (a), for “the United Kingdom” substitute “ Northern Ireland ” ; c in sub-paragraph (b), for “Economic Community” substitute “ EU ” . Part 13 (Place of supply) 55 In regulation 98 (distance sales from the United Kingdom)— a in the heading, for “the United Kingdom” substitute “ Northern Ireland to the EU ” ; b in paragraph (1), for “to another member State” substitute “ from Northern Ireland to a member State ” . Part 14 (input tax and partial exemption) 56 In regulation 101 (attribution of input tax to taxable supplies) after sub-paragraph (3)(f) insert— g where a removal of goods is treated as a taxable supply by virtue of paragraph 31B(1) of Schedule 9ZB to the Act, the value of that supply. . 57 In regulation 102 (use of other methods)— a in paragraph (2) after “regulation 101(3)(a) to (d)” insert “ and (g) ” ; b for paragraph (2A) substitute—- 2A Notwithstanding any provision of any method approved or directed to be used under this regulation which purports to have the contrary effect, where the method attributes input tax to exempt supplies specified by the Treasury in an order made under section 26(2)(c) of the Act—- a no attribution is to be made in relation to any supplies that are made within the United Kingdom unless— i the supply is directly linked to the export of goods and the recipient of the goods is located outside the United Kingdom, or ii the supply is between a United Kingdom based intermediary and a United Kingdom based service provider and the recipient of any supply being arranged by the intermediary is located outside the United Kingdom, and b attribution may be made in relation to any supplies that are made within the European Union. . 58 In regulation 103B(3)(a) (attribution of input tax incurred on services and related goods used to make financial supplies), omit “and any supply of the same description which is made in another member State”. 59 After regulation 109 insert— 109A 1 This regulation applies where a taxable person— a has incurred an amount of input tax in relation to goods which has not been attributed to taxable supplies because the person has used the goods in making either— i exempt supplies, or ii both taxable supplies and exempt supplies, b is treated as having made a taxable supply of those goods (“the deemed supply”) in accordance with paragraph 31B of Schedule 9ZB to the Act, and c the deemed supply is made in a subsequent tax year to the tax year in which the input tax was incurred. 2 Subject to regulation 110 and where this regulation applies, the Commissioners shall, on receipt of an application made by the taxable person in such form and manner and containing such particulars as they may direct, pay to the person an amount equal to the input tax which has become attributable to the deemed supply in accordance with the method which the person was required to use when the input tax was first attributed. 3 For the purposes of this regulation any question as to the nature of any supply shall be determined in accordance with the provisions of the Act or any Regulations or Orders made thereunder in force at the time when the input tax was first attributed. . Part 16 (importations, exportations and removals) 60 In the heading of Part 16 (importations, exportations and removals) after “removals” insert “ in respect of Great Britain ” . 61 Before regulation 117 insert— Application of this Part 116O This Part applies to importations, exportations and removals in respect of Great Britain. . 62 1 In regulation 117 (interpretation of Part XVI)— a in paragraph (8), for “the United Kingdom” substitute “ Great Britain ” in both places. b insert at the end— 12 In regulations 119 and 121D “ UK Reliefs document ” has the same meaning as in regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 . 13 Unless otherwise specified, in this Part— a “ importation ” means— i the importation of goods from outside the United Kingdom (but not the Isle of Man) as a result of their entry into Great Britain; and ii the entry of goods into Great Britain following their removal from Northern Ireland, and related expressions are to be interpreted accordingly. b “ export ” means— i the export of goods from Great Britain to a place outside the United Kingdom (but not the Isle of Man); and ii the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly. . 63 In regulation 118 (enactments excepted) — a in the opening words, after “are to apply”, insert “ to importations ” ; b after paragraph (c), insert— ca the Taxation (Cross-border Trade) Act 2018 — i section 16 (value of chargeable goods), ii section 36 (outward processing procedure), iii Schedule 2, Part 5 (authorised use procedure), except to the extent that it relates to the matters referred to in regulation 119(2)(a), and iv Schedule 2, Part 6 (temporary admission procedure), except to the extent that it relates to full relief from a liability to import duty in relation to a temporary admission procedure, . 64 For regulation 119 (regulations excepted) substitute— Regulations excepted 119 1 The provision made by or under the following subordinate legislation is excepted from applying to importations— a regulations 16(4) and (5) and 19(1)(b) of the Excise Warehousing (Etc) Regulations 1988) (certain removals from warehouse); b any regulations made under section 197(2)(f) of the Finance Act 1996 (rate of interest on overdue customs duty and on repayments of amounts paid by way of customs duty); c any regulation made under section 19 of the Taxation (Cross-border Trade) Act 2018 conferring full or partial relief from a liability to import duty; and d regulations 45 (interest on late payment of import duty) and 68 (interest payable by HMRC) of the Customs (Import Duty) (EU Exit) Regulations 2018 . 2 But paragraph (1)(c) does not include the following— a regulations 32 and 33 (authorised use procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and regulation 20 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 including the authorised use rates document referred to in that regulation, in so far as these regulations relate to relief from import duty in respect of goods admitted into territorial waters— i in order to be incorporated into drilling or production platforms as part of the process of constructing, repairing, maintaining, altering or fitting-out of such platforms, or in order to link such platforms to the mainland of the United Kingdom; or ii for the fuelling and provisioning of drilling or production platforms; b regulations 35 to 40 (temporary admission procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, in so far as these regulations confer full relief from a liability to import duty in relation to a temporary admission procedure; and c the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, in so far as these Regulations confer a relief from import duty in relation to returned goods relief, as detailed at sections 37 to 39 of the UK Reliefs document, subject to the modifications and exceptions set out in regulation 121D. . 65 In regulation 121 (adaptations), after “shall apply” insert “ to importations ” . 66 In regulations 121A, for “the United Kingdom” substitute “ Great Britain, from any territory not including Northern Ireland ” . 67 For regulation 121D (adaptations and exceptions for the application of returned goods relief) substitute— Modifications and exceptions for the application of returned goods relief 121D 1 For the purposes of relief from import VAT incurred on the importation of goods into Great Britain from outside the United Kingdom, the provisions of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are to be read as if the UK Reliefs document referred to in those Regulations was modified as follows. 2 Regard sections 37 to 39 (returned goods relief) of the UK Reliefs document as requiring that the goods are re-imported into Great Britain by the same person who originally exported or re-exported the goods. 3 Regard the amount of relief mentioned in sections 37 to 39 of the UK Reliefs document as reduced by the amount of any unpaid VAT. 4 Regard the amount of import VAT in regulation 23 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 as reduced by the amount of any paid VAT. 5 For the purposes of paragraphs (3) and (4)— a “ unpaid ” 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; b “ paid ” 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; c a sum for which there is or was an entitlement or right to a deduction or refund within section 24 of the Act (input tax and output tax) is neither “unpaid” nor “paid”. 6 In the circumstances described in paragraph (7) or (8), the provisions of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are excepted from the legislation which is to apply as mentioned in section 16(1) of the Act (application of customs enactments) . 7 The circumstances are that— a the re-importer contemplated by sections 37 to 39 of the UK Reliefs document makes a supply of, or concerning, the goods whilst those goods are under the inward processing procedure or in the course of, or after, the relevant exportation, re-exportation or re-importation of the goods, b the place of supply for the purposes of VAT is determined by or under section 7 of the Act (place of supply of goods) as being outside the United Kingdom, and c the goods nevertheless are, or may be, stored or physically used in the United Kingdom by or under the direction of that re-importer or the person to whom that supply is made (“recipient”); and for these purposes “re-importer” and “recipient” include someone connected with either person or both persons as determined in accordance with sections 1122 and 1123 of the Corporation Tax Act 2010 . 8 The circumstances are that the goods in question were supplied at any time to any person pursuant to regulations 132 to 133 or pursuant to any corresponding provisions of the Isle of Man. . 68 In regulation 126 (reimportation of goods exported for treatment or process)— a for “the United Kingdom” substitute “ Great Britain ” in each place it occurs; b the existing text becomes paragraph (1) of that regulation; and c after that paragraph insert— 2 For the purposes of this regulation— a the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly; b any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly. 69 In regulation 128 (export of freight containers), for “the United Kingdom” substitute “ Great Britain ” . 70 In regulation 129 (supplies to overseas persons)— a for “the United Kingdom” substitute “ Great Britain ” in each place it occurs; b in sub-paragraph (a) after “supplied” insert “