SCHEDULES

SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules

F1PART 7Supplies from a member State to Great Britain via Northern Ireland: registration

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(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.