Exiting The European Union Citation and commencement 1 These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 and come into force on 1st August 2021 . Interpretation 2 In these Regulations— “ Schedule 9ZB ” means Schedule 9ZB to VATA (goods removed to or from Northern Ireland and supply rules) ; “ Schedule 9ZC ” means Schedule 9ZC to VATA (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol) ; “ VATA ” means the Value Added Tax Act 1994 . Zero rating: transport 3 1 Group 8 of Schedule 8 to VATA (zero rating: transport) is amended as follows. 2 For Item 5 substitute— 5 The transport of goods— a in the course of an importation from a place outside to a place within the United Kingdom, or b in the course of an exportation from a place within to a place outside the United Kingdom. . 3 In Item 11 , in paragraph (a)— a in sub-paragraph (i)— i in paragraph (a), after “exported” insert “ to a place outside the United Kingdom ” ; ii in paragraph (b), after “imported” insert “ from a place outside the United Kingdom ” ; b in sub-paragraph (ii), for “that place” substitute “ the place from which the goods are to be so exported, or the place to which they have been so imported ” . Movement of own goods from Great Britain to Northern Ireland for non-business purposes 4 1 Schedule 9ZB is amended as follows. 2 After paragraph 31A insert— Movement of own goods from Great Britain to Northern Ireland for non-business purposes 31B 1 A removal of goods from Great Britain to Northern Ireland to which this sub-paragraph applies is to be treated as a taxable supply of goods made in the course or furtherance of a business carried on by the person who removes the goods. 2 Subject to sub-paragraph (4), sub-paragraph (1) applies to a removal of goods if— a the removal is not (ignoring sub-paragraph (1)) made in the course or furtherance of a business, b before the removal the goods were supplied to, or imported by, the person who removed them (“P”), c P is, at the time of that supply or importation and at the time of the removal, a taxable person, d P has incurred VAT on that supply or importation, e the removal takes place within 12 months of P becoming liable to that VAT, f some, or all, of the VAT incurred on the supply or importation has not been credited as input tax in relation to P because it has, before the removal, been attributed to— i both business and non-business VAT , or ii non-business VAT, and g P meets the condition in sub-paragraph (3). 3 That condition is that P uses the goods, after their removal, exclusively for— a in a case falling within sub-paragraph (2)(f)(i), both business and non-business purposes, or b in a case falling within sub-paragraph (2)(f)(ii), non-business purposes. 4 Sub-paragraph (1) does not apply in relation to— a a removal of goods to which paragraph 31A of this Schedule applies, or b an export by a charity to which section 30(5) (as applied by paragraph 8 of this Schedule) applies. 5 A supply of goods which is treated as arising under sub-paragraph (1) is zero-rated. 6 VAT incurred by P on the removal of goods from Great Britain to Northern Ireland (see paragraph 3(4) of Schedule 9ZB) is not to be treated as attributable (for the purposes of section 26 ) to the supply treated as arising under sub-paragraph (1). . Supplies from a member State to Great Britain via Northern Ireland 5 1 Schedule 9ZB is amended as follows. 2 In paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland)— a after sub-paragraph (3) insert— 3A Where the removal is a removal to which paragraph 6(3A) (certain supplies from a member State to Great Britain via Northern Ireland) applies, the person who supplies the goods is the person who is treated as having imported the goods. ; b in sub-paragraph (11), after “(3)” insert “ , (3A) ” . 3 In paragraph 6 (relief for qualifying Northern Ireland goods) — a in sub-paragraph 2— i at the end of paragraph (a) omit “or”; ii at the end of paragraph (b) omit the full-stop and insert— , or c sub-paragraph (3A) applies to the removal. ; b after sub-paragraph (3) insert— 3A This sub-paragraph applies to a removal if— a the removal is in the course of a supply, and b the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply. . 4 After paragraph 35 insert— PART 7 Supplies from a member State to Great Britain via Northern Ireland: registration 36 1 Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule. 2 But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC. 3 For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if— a in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and b references to facilitating a relevant supply were ignored. . 6 1 Schedule 9ZC is amended as follows. 2 In paragraph 1 (certain references to goods being imported not to include goods treated as imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain), at the beginning insert “ Except in relation to a removal to which paragraph 6(3A) of Schedule 9ZB (certain supplies from a member State to Great Britain via Northern Ireland) applies, ” . 3 In paragraph 4A (modification of paragraph 4 of Schedule 9ZB in relation to certain supplies facilitated by an online marketplace), after “4(3)” insert “ , (3A) ” . Correction of minor errors in VATA 7 1 Schedule 9ZA to VATA (VAT on acquisitions in Northern Ireland from member States) is amended as follows. 2 In the italic heading before paragraph 47, for “supply” substitute “ acquisition ” . 3 In paragraph 69— a in sub-paragraph (1)(b)(i), omit “by”; b in sub-paragraph (2), for “In paragraph 6(1) of that Schedule—” substitute “ Paragraph 6(1) of that Schedule has effect as if— ” . 4 In paragraph 70, in sub-paragraph (a), for “member State” substitute “ member State or ” . 5 In paragraph 71, in each place it occurs, for “supply to” substitute “ supply to, ” . 6 In paragraph 81, in sub-paragraph (7), for “subsection” substitute “ sub-paragraph ” . 8 1 Schedule 9ZB is amended as follows. 2 In paragraph 26, in sub-paragraph (1), for paragraph (a) substitute— a in sub-paragraph (1)(a)(ii), before “agricultural levy” there were inserted “customs duty or”; . Repeals 9 In VATA omit section 16A . 10 In the Taxation (Cross-border Trade) Act 2018, in Schedule 8 omit paragraph 14 . James Morris Michael Tomlinson Two of the Lords Commissioners of Her Majesty's Treasury