Supplies from a member State to Great Britain via Northern IrelandI15
1
Schedule 9ZB is amended as follows.
2
In paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland)—
a
after sub-paragraph (3) insert—
3A
Where the removal is a removal to which paragraph 6(3A) (certain supplies from a member State to Great Britain via Northern Ireland) applies, the person who supplies the goods is the person who is treated as having imported the goods.
b
in sub-paragraph (11), after “(3)” insert “
, (3A)
”
.
3
In paragraph 6 (relief for qualifying Northern Ireland goods) M1—
a
in sub-paragraph 2—
i
at the end of paragraph (a) omit “or”;
ii
at the end of paragraph (b) omit the full-stop and insert—
, or
c
sub-paragraph (3A) applies to the removal.
b
after sub-paragraph (3) insert—
3A
This sub-paragraph applies to a removal if—
a
the removal is in the course of a supply, and
b
the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.
4
After paragraph 35 insert—
PART 7Supplies from a member State to Great Britain via Northern Ireland: registration
36
1
Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.
2
But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.
3
For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—
a
in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and
b
references to facilitating a relevant supply were ignored.