[F137[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
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
F2 Sch. 9ZE para. 37 renumbered as Sch. 9ZE para. 37(1) (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 14(2)
F3Words in Sch. 9ZE para. 37(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(a)(i)
F4Words in Sch. 9ZE para. 37(1)(a) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(a)(ii)
F5Words in Sch. 9ZE para. 37(1)(b) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 14(5)
F6Sch. 9ZE para. 37(2) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 14(6) (with reg. 36)
F7Words in Sch. 9ZE para. 37(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(b)