Section 40A(2)

Schedule 9ZB— makes provision about VAT charged on goods imported into the United Kingdom as a result of their entry into Northern Ireland, makes provision about the treatment, for the purposes of VAT, of goods that are removed from Northern Ireland to Great Britain and goods that are removed from Great Britain to Northern Ireland, and contains other provision relevant to the application of this Act in Northern Ireland.

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