Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

SCHEDULE 1 Customs duties etc: amendments relating to the Northern Ireland Protocol

Amendments of TCTA 2018

11 In Schedule 9 (excise duty amendments connected with withdrawal from EU), after paragraph 9 insert—

“Savings in relation to Northern Ireland

10 The provisions amended by this Schedule continue to have effect—

(a) for any purpose in connection with duty charged as a result of section 4(1) of the Taxation (Post-transition Period) Act 2020, and

(b) in relation to goods in Northern Ireland,

as if those provisions were not so amended.”