The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020

Amendment of Schedule 9ZB U.K.

5.  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) ”.

Commencement Information

I1 Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26).

M2 Section 30C of the Taxation (Cross-border Trade) Act 2018 was inserted by section 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).