SCHEDULES
F6SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules
F6PART 2Movements between Northern Ireland and Great Britain
Relief for qualifying Northern Ireland goods
6
1
No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person.
2
But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if—
a
F5b
duty under section 30C of TCTA 2018 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose)F1, or
c
sub-paragraph (3A) applies to the removal.
3
Any VAT that is chargeable as a result of sub-paragraph F7(2)(a) becomes chargeable from the later of—
a
the time when the goods were treated as having been imported as a result of the removal, and
b
the time at which that last supply becomes zero-rated.
F23A
This sub-paragraph applies to a removal if—
a
the removal is in the course of a supply, and
b
the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.
4
In this paragraph “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).
Schs. 9ZA, 9ZB 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. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9