Schedule 9ZB, Part 2, paragraph 6(2)

But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if— the last supply of those goods before their removal is zero-rated as a result of that removal, ... duty under section 30C of TCTA 2018 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose) , or sub-paragraph (3A) applies to the removal.

← 1 · All articles · 3 →

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