Paragraph 9 I1I2
United Kingdom
In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—
(a)
in subsection (4) (as amended by TCTA 2018), after “section 15” insert “ and paragraph 1 of Schedule 9ZB ”;
(b)
after that subsection insert—
“(4A)But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.”
Annotations
Commencement
- I1
Sch. 2 para. 9 in force at Royal Assent for specified purposes, see s. 11(1)(e)
- I2
Sch. 2 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9