Paragraph 10 F1

The provisions amended by this Schedule continue to have effect—

(a)

for any purpose in connection with duty charged as a result of section 4(1) of the Taxation (Post-transition Period) Act 2020, and

(b)

in relation to goods in Northern Ireland,

as if those provisions were not so amended.

Annotations

F1: Sch. 9 para. 10 and cross-heading 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. 1 para. 11 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9