SCHEDULES

[F1SCHEDULE 9ZEU.K.Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 6U.K.Supplementary provision

No import VAT chargeable on qualifying supplies of goodsU.K.

37[F2(1)]No charge to VAT occurs on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland F3... where—U.K.

(a)that importation F4... is in the course of a supply of those goods which is a qualifying supply of goods, and

(b)the person making the supply is [F5a participant in a special scheme].]

[F6(2)The Commissioners may by means of a notice published by them make provision about the procedures that must be followed or the conditions that must be complied with to satisfy them that an importation F7... falls within sub-paragraph (1).]

Textual Amendments