Amendment of Schedule 9ZB U.K.

5.  In Schedule 9ZB M1 (goods removed to or from Northern Ireland and supply rules), in paragraph 6 (relief for qualifying Northern Ireland goods)—

(a) in sub-paragraph (2), the words from “the last supply” to the end become paragraph (a);

(b) in that paragraph, for “that removal” substitute “ that removal, or ”;

(c) after that paragraph insert—

“(b) duty under section 30C of TCTA 2018 M2 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose).”;

(d) in sub-paragraph (3), for “(2)” substitute “ (2)(a) ”.

Commencement Information

I1 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26).

M2 Section 30C of the Taxation (Cross-border Trade) Act 2018 was inserted by section 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).