Amendment of Schedule 9ZBI15
In Schedule 9ZB M1 (goods removed to or from Northern Ireland and supply rules), in paragraph 6 (relief for qualifying Northern Ireland goods)—
a
in sub-paragraph (2), the words from “the last supply” to the end become paragraph (a);
b
in that paragraph, for “that removal” substitute “
that removal, or
”
;
c
after that paragraph insert—
b
duty under section 30C of TCTA 2018 M2 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose).
d
in sub-paragraph (3), for “(2)” substitute “
(2)(a)
”
.