Schedule 9ZB, Part 4, paragraph 19(9)

In this paragraph “eligible goods” has the meaning it has in section 18B, but as if in section 18B(6)(b)— in sub-paragraph (i)— after “import duty” there were inserted “ , and any duty under section 30A(3) of TCTA 2018, ”; after “those Acts” there were inserted “ or Union customs legislation ”; in sub-paragraph (ii), after “section 1(1)(c)” there were inserted “ (including any VAT chargeable on the movement of goods from Great Britain to Northern Ireland as a result of paragraph 3(4)) ”.

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