SCHEDULES

[F1 SCHEDULE 9ZE U.K. Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 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 6 U.K. Supplementary provision

No import VAT chargeable on qualifying supplies of goods U.K.

37 U.K. No charge to VAT occurs on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland, or their removal to Northern Ireland from Great Britain, where—

(a) that importation 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 registered under the IOSS scheme.]