SCHEDULES

F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

Annotations:
Amendments (Textual)
F1

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

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.