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5.—(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)(1)—
(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—
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.”.
Paragraph 6 of Schedule 9ZB was amended by S.I. 2020/1544.
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