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Value Added Tax Act 1994
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[F1PART 7U.K.Supplies from a member State to Great Britain via Northern Ireland: registration
Textual Amendments
F1Sch. 9ZB Pt. 7 inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(4) (as amended by S.I. 2021/779, regs. 1, 2)
36(1)Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.
(2)But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.
(3)For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—
(a)in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and
(b)references to facilitating a relevant supply were ignored.]
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