[F13(1)In Schedule 11, paragraph 6 has effect subject to the following modifications.U.K.
[F2(1A)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.”]
Textual Amendments
F1Sch. 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
F2Sch. 9ZC para. 3(1A) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(4); S.I. 2021/770, reg. 3