Schedule 9ZA, Part 11, paragraph 74(5)

Paragraph 8(1) of Schedule 11 applies— to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.

← 4 · All articles · 6 →

Source: legislation.gov.uk · retrieved 2026-07-28