SCHEDULES
F1SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules
Annotations:
Amendments (Textual)
PART 3Modifications in relation to exports
Schedule 8: modifications to Group 13 and 15
14
1
Item 3 of Group 13 of Schedule 8 (zero-rating) has effect as if the reference to goods for export did not include goods for export from Northern Ireland to a place in the member States.
2
Group 15 of that Schedule has effect as if—
a
any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States;
b
any reference to the export of goods, other than the reference in item 3, included the removal of goods from Great Britain to Northern Ireland or vice versa;
c
after item 3 there were inserted—
3A
The removal by a charity of goods donated to it—
a
from Great Britain to Northern Ireland;
b
from Northern Ireland to Great Britain.
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9