# Value Added Tax Act 1994, Paragraph 36


(1) Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.
(2) But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.
(3) For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—
(a) in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and
(b) references to facilitating a relevant supply were ignored.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZB/paragraph/36 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.