Schedule 9ZA, Part 2, paragraph 10(1)

This paragraph applies, in such cases as the Commissioners may by regulations prescribe, to an acquisition— of goods acquired in Northern Ireland from a member State, where those goods are charged with a relevant duty, and that is not an acquisition that is treated, by virtue of paragraph 16(7) of Schedule 9ZB, as taking place before the time which is the duty point (within the meaning given by paragraph 16(11) of that Schedule).

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