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

Amendment of Schedule 9ZB

5.  In Schedule 9ZB(1) (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(2) 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)”.

(1)

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

(2)

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).