SCHEDULES
F1SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules
Annotations:
Amendments (Textual)
PART 3Modifications in relation to exports
Movements of goods by charities
8
Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—
a
included the removal of goods from Great Britain to Northern Ireland, and
b
did not include the export of goods from Northern Ireland to a place in the member States.
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9