Schedule 9ZB, Part 4, paragraph 26(1)

Paragraph 3 of Schedule 6 (valuation: special cases) has effect in relation to goods whose supply involves their removal to Northern Ireland from a place outside the United Kingdom as if— in sub-paragraph (1)(a)(ii), before “agricultural levy” there were inserted “customs duty or”; in sub-paragraph (1)(b), for “section 18(4)” there were substituted “ paragraph 16(7) of Schedule 9ZB ”; in sub-paragraph (2), for “section 18” there were substituted “ paragraph 16 of Schedule 9ZB ”.

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