Schedule 9ZC, Part 3, paragraph 6(1)

A person who is treated as having imported goods under Part 1 of this Schedule and— becomes liable to be registered under this Schedule at the point they are so treated. is not registered under this Act, and is not liable to be registered under Schedule 1, 1A or 9ZA to this Act,

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