Schedule 9ZB, Part 1, paragraph 1(7)

The Commissioners may by regulations— supplement or modify any provision made by provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland; supplement or modify any provision of Union customs legislation so far as it applies to VAT charged on such an importation.

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