SCHEDULES
F2SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules
PART 4Warehouses
Modification of sections 18 and 18A
15
1
Section 18 (place and time of supply) has effect as if—
a
every reference to the United Kingdom were to Great Britain, other than the references—
i
in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and
ii
in the definition of “warehouse” in subsection (6);
b
in subsection (6)—
i
in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted “
or duty under section 30C of TCTA 2018
”
;
ii
in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted “
or duty under section 30C of TCTA 2018
”
.
2
Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.
Place and time of supply: Northern Ireland warehouses
16
1
A supply of goods, or an acquisition of goods in Northern Ireland from a member State, is treated as taking place outside the United Kingdom where—
a
the goods are subject to a Northern Ireland warehousing regime,
b
they have been removed—
i
from a place outside the member States, other than Northern Ireland, and have entered the territory of the European Union, or
ii
from a place outside the member States and have entered Northern Ireland (which includes goods removed to Northern Ireland from Great Britain),
c
the material time for their supply, or their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point, and
d
those goods are not, or are not mixed with, any dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State.
2
The Commissioners may by regulations provide that sub-paragraph (1) does not apply in circumstances specified or described in the regulations.
3
A supply of dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State, or a supply of a mixture of such goods and other goods, is treated as taking place outside the United Kingdom where the conditions in sub-paragraph (5) are met.
4
An acquisition in Northern Ireland from a member State of dutiable goods is treated as taking place outside the United Kingdom where those conditions are met.
5
Those conditions are—
a
that the goods are subject to a Northern Ireland warehousing regime,
b
that the material time for the supply mentioned in sub-paragraph (3), or the acquisition mentioned in sub-paragraph (4), is while the goods are subject to that regime and before the duty point, and
c
that the material time for any subsequent supply of those goods is also while the goods are subject to that regime and before the duty point.
6
Where—
a
the conditions in sub-paragraph (5)(a) and (b) are met in relation to a supply of goods mentioned in sub-paragraph (3) or an acquisition of goods mentioned in sub-paragraph (4),
b
the condition in sub-paragraph (5)(c) is not met in relation to that supply or acquisition, and
c
the supply or acquisition is treated as taking place within the United Kingdom,
sub-paragraph (7) applies to the supply or acquisition.
7
Where this sub-paragraph applies to a supply or acquisition of goods, the supply or acquisition is treated as taking place at the earlier of—
a
the time when the goods are removed from the Northern Ireland warehousing regime, and
b
the duty point.
8
Where sub-paragraph (7) applies to a supply of goods, any VAT payable on the supply must be paid—
a
at the time when the supply is treated as taking place, and
b
by—
i
the person who removed the goods from the Northern Ireland warehousing regime, or
ii
the person who is required to pay any duty or agricultural levy in respect of the goods.
9
The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (8) at a time later than that provided for by that sub-paragraph.
10
Regulations under sub-paragraph (9) may in particular make provision for either or both of the following—
a
for the taxable person to pay the VAT together with the VAT chargeable on other supplies by the person of goods and services;
b
for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to the person under section 127A of the Customs and Excise Management Act 1979,
and the regulations may make different provision for different descriptions of taxable person and for different descriptions of goods.
11
In this paragraph—
“dutiable goods” means any goods which are subject—
- a
to a duty of excise, or
- b
in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union;
- a
“the duty point”, in relation to any goods, means—
- a
in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and
- b
in the case of goods which are not so subject—
- i
the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect,
- ii
the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or
- iii
the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods;
- i
- a
“Northern Ireland warehouse” means any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following—
- a
duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland);
- b
EU customs duty;
- c
any agricultural levy of the European Union;
- d
VAT on the importation of the goods into any member State;
- e
VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;
- f
any duty of excise or any duty which is equivalent in a member State to a duty of excise.
- a
12
References in this paragraph to goods being subject to a Northern Ireland warehousing regime are to goods being kept in a Northern Ireland warehouse or being transported between Northern Ireland warehouses (whether in the same country or different countries) without the payment in a country of any duty, levy or VAT; and references to the removal of goods from a warehousing regime are to be construed accordingly.
Northern Ireland fiscal warehouses
17
1
The Commissioners may, if it appears to them proper, upon application approve any registered person as a Northern Ireland fiscal warehousekeeper, and such approval is subject to such conditions as the Commissioners impose.
2
Subject to those conditions and to regulations made under paragraph 25(6), such a person is entitled to keep a Northern Ireland fiscal warehouse.
3
“Northern Ireland fiscal warehouse” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse.
4
Retail premises may not be notified as a Northern Ireland fiscal warehouse.
5
A place notified under sub-paragraph (3) is a Northern Ireland fiscal warehouse from the later of—
a
the date the Commissioners received the notification, and
b
the date specified in the notice from which the notification is to have effect.
6
A place ceases to be a Northern Ireland fiscal warehouse—
a
if that place ceases to be in the occupation or under the control of the Northern Ireland fiscal warehousekeeper, or
b
if the Northern Ireland fiscal wareshousekeeper notifies the Commissioners that the place is to cease to be a Northern Ireland fiscal warehouse.
7
The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following—
a
the person's record of compliance and ability to comply with the provisions made by or under this Act;
b
the person's record of compliance and ability to comply with the provisions made by or under the customs and excise Acts (as defined in the Management Act);
c
the person's record of compliance and ability to comply with Union customs legislation;
d
the person's record of compliance and ability to comply with the requirements of member States relating to VAT and duties equivalent to duties of excise;
e
if the applicant is a company, the records of compliance and ability to comply with the matters set out in paragraphs (a) to (d) of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out in those paragraphs of the beneficial owners of the shares of the company or any of them;
f
if the applicant is an individual, the records of compliance and ability to comply with the matters set out in those paragraphs of any company of which the applicant is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares.
8
For the purposes of paragraphs (e) and (f) of sub-paragraph (7)—
a
a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;
b
“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;
c
“shadow director” has the meaning given by section 251 of the Companies Act 2006;
d
“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).
9
Subject to sub-paragraph (10), a person approved under sub-paragraph (1) remains a Northern Ireland fiscal warehousekeeper until the person—
a
ceases to be a registered person, or
b
notifies the Commissioners in writing that the person is to cease to be a Northern Ireland fiscal warehousekeeper.
10
The Commissioners may if they consider it appropriate from time to time—
a
impose conditions on a Northern Ireland fiscal warehousekeeper in addition to those conditions, if any, imposed under sub-paragraph (1);
b
vary or revoke any conditions previously imposed;
c
withdraw approval of any person as a Northern Ireland fiscal warehousekeeper;
d
withdraw Northern Ireland fiscal warehouse status from any premises.
11
Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require.
12
Any approval by the Commissioners under sub-paragraph (1), and any withdrawal of approval or other act by them under sub-paragraph (10), must be notified to the fiscal warehousekeeper in writing and takes effect on such notification being made or on any later date specified for the purpose in the notification.
13
Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.
Conversion of relevant fiscal warehouses etc
18
1
Sub-paragraph (2) applies to any place in Northern Ireland that was a fiscal warehouse immediately before the coming into force of paragraph 17.
2
On the coming into force of that paragraph, a place to which this sub-paragraph applies becomes a Northern Ireland fiscal warehouse (and may cease to be in accordance with that paragraph).
3
On the coming into force of that paragraph, any fiscal warehousekeeper in relation to such a place immediately before the coming into force of that paragraph becomes a Northern Ireland warehousekeeper (and may cease to be in accordance with that paragraph).
4
But a person does not cease to be a fiscal warehousekeeper in relation to a place in Great Britain as a result of sub-paragraph (3).
5
Sub-paragraph (6) applies to a fiscal warehousekeeper who becomes a Northern Ireland fiscal warehousekeeper as a result of sub-paragraph (3).
6
Any condition imposed under section 18A(1) or (6) that, immediately before the coming into force of paragraph 17, applied to a fiscal warehousekeeper to whom this sub-paragraph applies, applies to that person as a Northern Ireland fiscal warehousekeeper as if imposed under paragraph 17 (and may be varied or revoked accordingly).
7
In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).
Northern Ireland fiscal warehouses: relief
19
1
Sub-paragraphs (5) and (6) apply where—
a
there is an acquisition of goods in Northern Ireland from a member State,
b
those goods are eligible goods,
c
either—
i
the acquisition takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or
ii
after the acquisition but before the supply, if any, of those goods which next occurs, the acquirer causes the goods to be placed in a Northern Ireland fiscal warehousing regime, and
d
the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that the acquirer will cause paragraph (c)(ii) to be satisfied.
2
A certificate prepared for the purposes of sub-paragraph (1)(d) must be kept for such period as the Commissioners may by regulations specify.
3
Sub-paragraphs (5) and (6) also apply where—
a
there is a supply of goods,
b
those goods are eligible goods,
c
either—
i
that supply takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or
ii
after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a Northern Ireland fiscal warehousing regime,
d
in a case falling within paragraph (c)(ii), the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate that the person will cause paragraph (c)(ii) to be satisfied, and
e
the supply is not a retail transaction.
4
A certificate under sub-paragraph (1)(d) or (3)(d) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.
5
An acquisition or supply to which this sub-paragraph applies is treated for the purposes of this Act as taking place outside the United Kingdom if any subsequent supply of those goods is while they are subject to the Northern Ireland fiscal warehousing regime.
6
Where an acquisition or supply to which this sub-paragraph applies falls, for the purposes of this Act, to be treated as taking place in the United Kingdom that acquisition or supply is treated for the purposes of this Act as taking place when the goods are removed from the Northern Ireland fiscal warehousing regime.
7
Where—
a
sub-paragraph (6) applies to an acquisition or a supply,
b
the acquisition or supply is taxable and not zero-rated, and
c
the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1 and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions,
VAT is chargeable on that acquisition or supply notwithstanding that the acquirer or the supplier is not a taxable person.
8
For the purposes of this paragraph, apart from sub-paragraph (6), an acquisition or supply is treated as taking place at the material time for the acquisition or supply.
9
In this paragraph “eligible goods” has the meaning it has in section 18B, but as if in section 18B(6)(b)—
a
in sub-paragraph (i)—
i
after “import duty” there were inserted “
, and any duty under section 30A(3) of TCTA 2018,
”
;
ii
after “those Acts” there were inserted “
or Union customs legislation
”
;
b
in sub-paragraph (ii), after “section 1(1)(c)” there were inserted “
(including any VAT chargeable on the movement of goods from Great Britain to Northern Ireland as a result of paragraph 3(4))
”
.
10
The Commissioners may by regulations provide that goods of a description specified in regulations are, for the purposes of this paragraph, to be treated—
a
where such goods are not of a description falling within Schedule 5A (goods eligible to be fiscally warehoused), as if they were;
b
where such goods are of a description falling within that Schedule, as if they were not.
11
The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where—
a
the Commissioners are satisfied that the supply in question involves both—
i
the removal of the goods from a Northern Ireland fiscal warehousing regime, and
ii
their being placed in a warehousing regime in a member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of this paragraph and paragraph 17, and
b
such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.
12
Section 30(10) (zero-rating) applies in relation to regulations made under sub-paragraph (11) as it applies to regulations made under section 30(8) or (9).
Modification of section 18B
20
Section 18B(5)
(fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted “
and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions
”
.
Northern Ireland warehouses and fiscal warehouses: services
21
1
Section 18C has effect as if any reference to—
a
“a warehousing or fiscal warehousing regime” were to “a warehousing, Northern Ireland warehousing, fiscal warehousing, or Northern Ireland fiscal warehousing regime”;
b
“a warehouse or a fiscal warehousekeeper” were to “a warehouse, Northern Ireland warehouse, fiscal or Northern Ireland fiscal warehousekeeper”;
c
“a warehousing regime” were to “a warehousing or Northern Ireland warehousing regime”;
d
“a fiscal warehousing regime” were to “a fiscal or Northern Ireland fiscal warehousing regime”.
2
Subsection (2) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “material time” had the meaning it has in this Part of this Schedule.
3
Subsection (3) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “duty point” had the meaning it has in paragraph 16.
4
Subsection (4)(b) of that section has effect in relation to goods subject to a Northern Ireland fiscal warehousing regime as if after “carried out under” there were inserted “
Union customs legislation (within the meaning of Schedule 9ZB) or under
”
.
Removal from warehousing: accountability
22
1
This paragraph applies to any supply to which paragraph 19(6) applies (supply treated as taking place on removal or duty point) and any acquisition to which paragraph 19(7) applies (acquisition treated as taking place on removal where acquirer not a taxable person).
2
Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph (3)) be paid—
a
at the time when the supply or acquisition is treated as taking place under the paragraph in question, and
b
by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.
3
The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (2) at a time later than that provided by that sub-paragraph.
4
Regulations may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.
Deficiency in Northern Ireland fiscally warehoused goods
23
1
Section 18E applies—
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).
Incorrect Northern Ireland fiscal warehousing certificates
24
1
Where—
a
a person who makes, or is to make, an acquisition of goods in Northern Ireland from a member State prepares a certificate for the purposes of paragraph 19(1)(d), and
b
the certificate is incorrect,
the person preparing the certificate is liable to a penalty.
2
The amount of the penalty is the amount of VAT actually chargeable on the acquisition.
3
A person is not liable to a penalty under sub-paragraph (1) if the person satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for having prepared the certificate in question.
4
If a person is convicted of an offence (whether under this Act or otherwise) by reason of preparing an incorrect certificate for the purposes of paragraph 19(1)(d), the person is not liable to a penalty under sub-paragraph (1).
5
A penalty under sub-paragraph (1) is to be treated, for the purposes of sections 76 and 83 (assessments and appeals), as if it were a penalty under section 62 (incorrect certificates).
6
Section 62 has effect as if in subsection (1)(a)(ii), after “18C(1)(c)” there were inserted “
or paragraph 19(3)(d) of Schedule 9ZB (Northern Ireland fiscal warehouses)
”
.
Supplementary provision
25
1
In this Part of this Schedule—
“eligible goods” is to be construed in accordance with paragraph 19(9) and (10);
“material time”—
- a
in relation to any acquisition or supply the time of which is determined in accordance with regulations under section 6(14) or paragraph 4(2)(b) of Schedule 9ZA, means such time as may be prescribed for the purpose of this paragraph by those regulations,
- b
in relation to any other acquisition, means the time of the first removal of the goods (see paragraph 4(5) of that Schedule), and
- c
in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted;
- a
“Northern Ireland fiscal warehouse” is to be construed in accordance with paragraph 17;
“Northern Ireland fiscal warehousekeeper” is to be construed in accordance with that paragraph;
“Northern Ireland warehouse” has the meaning given by paragraph 16(11).
2
Any reference in this Part of this Schedule to goods being subject to a Northern Ireland fiscal warehousing regime is, subject to any regulations made under sub-paragraph (6), a reference to eligible goods being kept in a Northern Ireland fiscal warehouse or being transferred between Northern Ireland fiscal warehouses in accordance with such regulations; and any reference to the removal of goods from a Northern Ireland fiscal warehousing regime are to be construed accordingly.
3
Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they change their nature but the resulting goods are also eligible goods, the provisions of this Part of this Schedule apply as if the resulting goods were the original goods.
4
Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them.
5
Where—
a
any person ceases to be a Northern Ireland fiscal warehousekeeper, or
b
any premises cease to have Northern Ireland fiscal warehouse status,
this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them.
6
The Commissioners may make regulations governing the deposit, keeping, securing and treatment of goods in a Northern Ireland fiscal warehouse, and the removal of goods from a Northern Ireland fiscal warehouse.
7
Regulations may, without prejudice to the generality of sub-paragraph (6), include provision—
a
in relation to—
i
goods which are, have been or are to be subject to a Northern Ireland fiscal warehousing regime,
ii
other goods which are, have been or are to be kept in Northern Ireland fiscal warehouses,
iii
Northern Ireland fiscal warehouse premises, and
iv
Northern Ireland fiscal warehousekeepers and their businesses,
as to the keeping, preservation and production of records and the furnishing of returns and information by Northern Ireland fiscal warehousekeepers and any other persons;
b
requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on the request of that authorised person;
c
prohibiting the carrying out on Northern Ireland fiscally warehoused goods of such operations as the Commissioners may prescribe;
d
regulating the transfer of goods from one Northern Ireland fiscal warehouse to another;
e
concerning goods which, though kept in a Northern Ireland fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under this Part of this Schedule;
f
prohibiting a Northern Ireland fiscal warehousekeeper from allowing goods to be removed from a Northern Ireland fiscal warehousing regime without payment of any VAT payable under paragraph 22 on or by reference to that removal and, if in breach of that prohibition the warehousekeeper allows goods to be so removed, making the warehousekeeper liable for the VAT jointly and severally with the remover,
and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient.
8
Regulations may make different provision for different cases, including different provision for different Northern Ireland fiscal warehousekeepers or descriptions of Northern Ireland fiscal warehousekeeper, for Northern Ireland fiscal warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.
Modification of other provisions
26
1
Paragraph 3 of Schedule 6 (valuation: special cases) has effect in relation to goods whose supply involves their removal to Northern Ireland from a place outside the United Kingdom as if—
F1a
in sub-paragraph (1)(a)(ii), before “agricultural levy” there were inserted “customs duty or”;
b
in sub-paragraph (1)(b), for “section 18(4)” there were substituted “
paragraph 16(7) of Schedule 9ZB
”
;
c
in sub-paragraph (2), for “section 18” there were substituted “
paragraph 16 of Schedule 9ZB
”
.
2
Paragraph 2(8) of Schedule 11 has effect as if after “section 18” there were inserted “
in relation to goods other than goods in Northern Ireland, or paragraph 16 of Schedule 9ZB in relation to goods in Northern Ireland
”
.
3
Section 702 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “readily convertible asset”) has effect as if in subsection (6)(a), in the definition of “warehousing regime”, after “Value Added Tax Act 1994 (c23))” there were inserted “
or a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime (within the meaning of paragraphs 16 to 25 of Schedule 9ZB to that Act)
”
.
4
Paragraph 11 of Schedule 36 to the Finance Act 2008 (power to inspect premises) has effect as if—
a
in sub-paragraph (1)(c), after “warehouse” there were inserted “
or Northern Ireland fiscal warehouse
”
;
b
in sub-paragraph (2)(c), after “warehousing” there were inserted “
or Northern Ireland fiscal warehousing
”
.
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