The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

This section has no associated Explanatory Memorandum

6.—(1) Schedule 9ZC is amended as follows.

(2) In paragraph 1 (certain references to goods being imported not to include goods treated as imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain), at the beginning insert “ Except in relation to a removal to which paragraph 6(3A) of Schedule 9ZB (certain supplies from a member State to Great Britain via Northern Ireland) applies, ”.

(3) In paragraph 4A (modification of paragraph 4 of Schedule 9ZB in relation to certain supplies facilitated by an online marketplace), after “4(3)” insert “ , (3A) ”.

Commencement Information

I1Reg. 6 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)