Schedule 9ZC, Part 1, paragraph 3

In Schedule 11, paragraph 6 has effect subject to the following modifications. Sub-paragraph (1) has effect as if at the start there were inserted “Subject to paragraph 6ZA, Sub-paragraph (4C) has effect as if— the “or” at the end of paragraph (a) were omitted; after paragraph (b) there were inserted , or Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods. Sub-paragraph (4D) has effect as if— the “or” at the end of paragraph (b) were omitted; after paragraph (c) there were inserted , or is treated as having imported goods under Part 1 of Schedule 9ZC.

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