# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Regulation 6

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

(1) Schedule 9ZC is amended as follows.
(2) In paragraph 1 (certain references to goods being imported not to include goods treated as imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain), at the beginning insert “ Except in relation to a removal to which paragraph 6(3A) of Schedule 9ZB (certain supplies from a member State to Great Britain via Northern Ireland) applies, ”.
(3) In paragraph 4A (modification of paragraph 4 of Schedule 9ZB in relation to certain supplies facilitated by an online marketplace), after “4(3)” insert “ , (3A) ”.

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Source: https://www.legislation.gov.uk/uksi/2021/714/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.