SCHEDULES

[F1 SCHEDULE 9ZB U.K.Goods removed to or from Northern Ireland and supply rules

Textual Amendments

F1 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

PART 4 U.K.Warehouses

Deficiency in Northern Ireland fiscally warehoused goods U.K.

23 (1) Section 18E applies— U.K.

(a) to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and

(b) to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.

(2) In this paragraph “fiscal warehousekeeper” has the meaning it has in sections 18A to 18F (see section 18F).]