Schedule 9ZB, Part 4, paragraph 15

Section 18 (place and time of supply) has effect as if— every reference to the United Kingdom were to Great Britain, other than the references— in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and in the definition of “warehouse” in subsection (6); in subsection (6)— in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted “ or duty under section 30C of TCTA 2018 ”; in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted “ or duty under section 30C of TCTA 2018 ”. Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.

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