Schedule 9ZB, Part 6, paragraph 32(2)

The following provisions apply to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland— sub-paragraphs (4) and (5) of paragraph 3 (charge on goods removed from Great Britain to Northern Ireland); sub-paragraphs (6) and (7) of that paragraph (so far as they relate to sub-paragraph (4) or (5)).

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