Schedule 9ZB, Part 4, paragraph 25(1)

In this Part of this Schedule— “eligible goods” is to be construed in accordance with paragraph 19(9) and (10); “material time”— in relation to any acquisition or supply the time of which is determined in accordance with regulations under section 6(14) or paragraph 4(2)(b) of Schedule 9ZA, means such time as may be prescribed for the purpose of this paragraph by those regulations, in relation to any other acquisition, means the time of the first removal of the goods (see paragraph 4(5) of that Schedule), and in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted; “Northern Ireland fiscal warehouse” is to be construed in accordance with paragraph 17; “Northern Ireland fiscal warehousekeeper” is to be construed in accordance with that paragraph; “Northern Ireland warehouse” has the meaning given by paragraph 16(11).

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