SCHEDULES

[F1 SCHEDULE 9ZB U.K.Goods removed to or from Northern Ireland and supply rules

Textual Amendments

F1 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

PART 3 U.K.Modifications in relation to exports

Zero-rating regulations U.K.

10 U.K.Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods—

(a) included the removal of goods from Northern Ireland to Great Britain, or vice versa, and

(b) did not include the export of goods from Northern Ireland to a place in the member States.]