Value Added Tax Act 1994 Schedule 9ZB, Part 7, paragraph 36

Supplies from a member State to Great Britain via Northern Ireland: registration

Paragraph 36 sets out the VAT registration requirements for persons who are treated as having imported goods into Great Britain where those goods have been supplied from an EU member State via Northern Ireland.

• Persons treated as having imported goods via Northern Ireland under paragraph 4(3A) of Schedule 9ZB must register for VAT under the same rules that apply to persons treated as having imported goods under Part 1 of Schedule 9ZC.
• This registration requirement does not apply if the person is already treated as having imported goods under Part 1 of Schedule 9ZC, thereby avoiding a duplicate obligation.
• For the purposes of this registration requirement, the definition of "relevant supply" in paragraph 13 of Schedule 9ZC is read as referring to paragraph 4(3A) of Schedule 9ZB rather than to Part 1 of Schedule 9ZC.
• Any references in Schedule 9ZC to "facilitating a relevant supply" are to be disregarded when applying these registration rules.