Section 145O — Value Added Tax Regulations 1995: Removal of goods from a Northern Ireland fiscal warehousing regime and transfers

Removal of goods from a Northern Ireland fiscal warehousing regime and transfers 145O 1 In the heading to regulation 145H (removal of goods from a fiscal warehousing regime and transfers outside Great Britain), read “Great Britain” as “Northern Ireland”.

2 In regulation 145H(1), read “sections 18F(5), 18F(6)” as “paragraph 25(4), 25(5) of Schedule 9ZB to the Act”;

3 In regulation 145H(2)—

a read there as being before sub-paragraph (c)—

bb where the goods in question are transferred or are in the process of transfer to arrangements which correspond in effect, under the law of a member State, to paragraph 19(5) (Northern Ireland fiscal warehouses: relief) of Schedule 9ZB to the Act whether or not those arrangements also correspond in effect to section 18C(1) (zero-rating of certain specified services performed in a fiscal or other warehousing regime) as applied by paragraph 21 (Northern Ireland warehouses and fiscal warehouses: services) of Schedule 9ZB to the Act ;

b in sub-paragraph (c), read “Great Britain” as “Northern Ireland and the member States”;

4 In regulation 145H(4)—- a read there as being before sub-paragraph (c)—

bb a document evidencing the completion of the transfer of the eligible goods from the relevant Northern Ireland fiscal warehousing regime directly to arrangements which correspond, in a member state, to Northern Ireland (60 days); or ;

b in sub-paragraph (c), read “Great Britain” as “Northern Ireland and the member States”.