SCHEDULES

F2SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

Annotations:
Amendments (Textual)
F2

Sch. 9ZC 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. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F1PART 2Modification of the Value Added Tax (Imported Goods) Relief Order 1984

Annotations:
Amendments (Textual)
F1

Sch. 9ZC Pt. 2 omitted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by virtue of Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 7; S.I. 2021/770, reg. 3

F15

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