Schedule 9ZF, Part 3, paragraph 17

Part 20A of those Regulations (Repayments to EU traders incurring VAT on goods in Northern Ireland) has effect subject to the following modifications. Regulation 184D has effect as if, in the alternative version of regulation 173B(2)(c), after “Northern Ireland” there were inserted “, unless it is a supply or importation— that is a scheme supply for the purposes of Schedule 9ZD to the Act, and that is made by a person who is registered under that Schedule when the supply is made”; Regulation 184I has effect as if, in the alternative version of regulation 173L(2), after “Northern Ireland” there were inserted “, unless it is a supply— that is a scheme supply for the purposes of Schedule 9ZD of the Act, and that is made by a person who is registered under that Schedule when the supply is made”.

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Source: legislation.gov.uk · retrieved 2026-07-28