SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
PART 6Supplementary provision
No import VAT chargeable on qualifying supplies of goods
37
F21
No charge to VAT occurs on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland, or their removal to Northern Ireland from Great Britain F3or the Isle of Man, where—
a
that importation F4or removal is in the course of a supply of those goods which is a qualifying supply of goods, and
b
the person making the supply is F5a participant in a special scheme.
F62
The Commissioners may by means of a notice published by them make provision about the procedures that must be followed or the conditions that must be complied with to satisfy them that an importation or removal falls within sub-paragraph (1).
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)