Schedule 9ZA, Part 2, paragraph 10(3)

In this paragraph “relevant duty” in relation to an acquisition means— a duty of excise charged in connection with the removal of goods to Northern Ireland; any EU customs duty or agricultural levy of the European Union charged on that removal in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union.

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