This section has no associated Explanatory Memorandum
117. Where—
(a)goods are supplied in the circumstances described in paragraph 6(3) of Schedule 9ZA to VATA 1994,
(b)the supply is treated as an acquisition of goods taking place on or after IP completion day in accordance with paragraph 4(1) of that Schedule,
(c)and the goods are removed from a member State to Northern Ireland before IP completion day,
the fact that the removal occurs at that time does not affect the application of the provision in paragraph 6(3) of Schedule 9ZA and does not affect the charge to VAT that is imposed under paragraph 1 of that Schedule.
Commencement Information
I1Reg. 117 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.