# Taxation (Post-transition Period) Act 2020, Paragraph 9

Extent: E+W+S+N.I.

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.”

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.