Schedule 9ZC, Part 1, paragraph 3(2)

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.

← 1A · All articles · 3 →

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