Schedule 9ZC, Part 3, paragraph 6(2)

A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) becomes liable to be registered under this Schedule at any time if there are reasonable grounds for believing that the person will be treated as having imported goods under Part 1 of this Schedule in the following 30 days.

← 1 · All articles · 3 →

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