SCHEDULES
F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
Annotations:
Amendments (Textual)
F1PART 1Modification of this Act
3
1
In Schedule 11, paragraph 6 has effect subject to the following modifications.
F21A
Sub-paragraph (1) has effect as if at the start there were inserted “Subject to paragraph 6ZA,
2
Sub-paragraph (4C) has effect as if—
a
the “or” at the end of paragraph (a) were omitted;
b
after paragraph (b) there were inserted
, or
c
Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods.
3
Sub-paragraph (4D) has effect as if—
a
the “or” at the end of paragraph (b) were omitted;
b
after paragraph (c) there were inserted
, or
d
is treated as having imported goods under Part 1 of Schedule 9ZC.
Sch. 9ZC 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. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9