There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Paragraph 9.
9U.K.In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—
(a)in subsection (4) (as amended by TCTA 2018), after “section 15” insert “ and paragraph 1 of Schedule 9ZB ”;
(b)after that subsection insert—
“(4A)But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.”
Commencement Information
I1Sch. 2 para. 9 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 2 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
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