Section 133A — Value Added Tax Regulations 1995: Interpretation

Interpretation 133A 1 his Part applies to importations, exportations and removals in respect of Northern Ireland.

2 In this Part— “Commission Delegated Regulation” means Commission Delegated Regulation (EU) No 2015/2446, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018; “Commission Implementing Regulation” means Commission Implementing Regulation (EU) No 2015/2447, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018; “ container ” has the same meaning as in Part 16; “ export ” means— the export of goods from Northern Ireland to a place outside the member States; and the removal of goods from Northern Ireland to Great Britain or the Isle of Man, and related expressions are to be interpreted accordingly. “ importation ” means— the importation of goods from outside the United Kingdom as a result of their entry into Northern Ireland; and the entry of goods into Northern Ireland following their removal from Great Britain or the Isle of Man, and related expressions are to be interpreted accordingly; “ overseas authority ” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place; “relevant state” and “ relevant states ” means the member States and Northern Ireland; “Union Customs Code” means Council Regulation (EU) No 952/2013 (laying down the Union Customs Code), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018; “ Union customs legislation ” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act.