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

SCHEDULES

SCHEDULE 2 Value added tax: amendments relating to the Northern Ireland Protocol etc

PART 2 Amendments of other legislation

F(No.2)A 2017

9 In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—

(a) in subsection (4) (as amended by TCTA 2018), after “section 15” insert “and paragraph 1 of Schedule 9ZB”;

(b) after that subsection insert—

“(4A) But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.”