Taxation (Post-transition Period) Act 2020

December 20, 2020

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<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="crossheading-northern-ireland-protocol"><heading>Northern Ireland Protocol</heading><section eId="section-1"><num>1</num><heading>Duty on goods removed to Northern Ireland</heading><content><mod>After section 40 of TCTA 2018 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><section><num>40A</num><heading>Removal to Northern Ireland of at risk goods etc</heading><subsection><num>(1)</num><intro>A duty of customs is charged on the removal of goods to Northern Ireland from Great Britain if the goods—</intro><level class="para1"><num>(a)</num><content>are not domestic goods, or</content></level><level class="para1"><num>(b)</num><content>are at risk of subsequently being moved into the European Union.</content></level></subsection><subsection><num>(2)</num><content>For the purposes of this section “<term refersTo="#term-at-risk-of-subsequently-being-moved-into-the-european-union">at risk of subsequently being moved into the European Union</term>” has the meaning given by regulations made by the Treasury.</content></subsection><subsection><num>(3)</num><content>Duty under this section is charged in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.</content></subsection></section><section><num>40B</num><heading>Duty under section 40A: supplementary</heading><subsection><num>(1)</num><intro>The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—</intro><level class="para1"><num>(a)</num><content>whether goods in particular circumstances are chargeable to duty under section 40A;</content></level><level class="para1"><num>(b)</num><content>the amount of duty charged under that section;</content></level><level class="para1"><num>(c)</num><content>such other matters relating to the charging of duty under section 40A as may be specified.</content></level></subsection><subsection><num>(2)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under section 40A.</content></subsection><subsection><num>(3)</num><intro>The following are examples of provision that regulations under subsection (2) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>that section 40A(1) does not apply to goods of a specified description;</content></level><level class="para1"><num>(b)</num><content>provision about reliefs, repayment and remission (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);</content></level><level class="para1"><num>(c)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 40A or to goods removed to Northern Ireland from Great Britain;</content></level><level class="para1"><num>(d)</num><content>provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods;</content></level><level class="para1"><num>(e)</num><content>provision imposing checks, controls or administrative processes in connection with the removal of goods to Northern Ireland from Great Britain;</content></level><level class="para1"><num>(f)</num><content>provision regulating the unloading, landing, movement and removal of goods on their removal to Northern Ireland from Great Britain (including provision restricting the places in which such goods may enter Northern Ireland).</content></level></subsection><subsection><num>(4)</num><content>Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).</content></subsection><subsection><num>(5)</num><content>Section 40 (regulations) applies to regulations under this section and section 40A as it applies to regulations under section 39 other than the first regulations under that section.</content></subsection><subsection><num>(6)</num><content>In this section and in section 40A, reference to “Great Britain” is to be treated as including the territorial sea of the United Kingdom.</content></subsection><subsection><num>(7)</num><content>Expressions used in provision made by or under this section or section 40A that are defined for the purposes of Part 1 have the same meaning they have in that Part.</content></subsection></section></quotedStructure></mod></content></section><section eId="section-2"><num>2</num><heading>Duty on goods imported into or removed from Northern Ireland</heading><subsection eId="section-2-1"><num>(1)</num><content>Part 1 of TCTA 2018 is amended as follows.</content></subsection><subsection eId="section-2-2"><num>(2)</num><intro>In section 1 (charge to import duty)—</intro><level class="para1" eId="section-2-2-a"><num>(a)</num><content>the existing text becomes subsection (1);</content></level><level class="para1" eId="section-2-2-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(2)</num><content>Sections 30A and 30B make provision about the application of this Part to goods imported into the United Kingdom as a result of their entry into Northern Ireland.</content></subsection></quotedStructure></mod></content></level></subsection><subsection eId="section-2-3"><num>(3)</num><intro>In section 2 (chargeable goods)—</intro><level class="para1" eId="section-2-3-a"><num>(a)</num><content>the existing text becomes subsection (1);</content></level><level class="para1" eId="section-2-3-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(2)</num><content>But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).</content></subsection></quotedStructure></mod></content></level></subsection><subsection eId="section-2-4"><num>(4)</num><content><mod>After section 30 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland</heading><section><num>30A</num><heading>Importation of goods: Northern Ireland</heading><subsection><num>(1)</num><content>Union goods imported into the United Kingdom as a result of their entry into Northern Ireland are to be treated for the purposes of this Part as if they were domestic goods.</content></subsection><subsection><num>(2)</num><content>Accordingly, such goods are not chargeable to import duty (but see section 30C).</content></subsection><subsection><num>(3)</num><content>Other goods imported into the United Kingdom as a result of their entry into Northern Ireland are not chargeable to import duty, but are chargeable to duty under this subsection.</content></subsection><subsection><num>(4)</num><content>Except as may be provided for by regulations made by the Treasury, such goods are not chargeable goods for the purposes of this Part.</content></subsection><subsection><num>(5)</num><content>Duty under subsection (3) is chargeable in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.</content></subsection><subsection><num>(6)</num><content>Duty under subsection (3) is a duty of customs, and accordingly the revenues of that duty (as with import duty) are revenues of customs that HMRC Commissioners are responsible for collecting and managing.</content></subsection></section><section><num>30B</num><heading>Duty under section 30A(3): supplementary</heading><subsection><num>(1)</num><intro>The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—</intro><level class="para1"><num>(a)</num><content>whether goods in particular circumstances are chargeable to duty under section 30A(3);</content></level><level class="para1"><num>(b)</num><content>the amount of duty charged under that subsection;</content></level><level class="para1"><num>(c)</num><content>such other matters relating to the charging of duty under that subsection as may be specified.</content></level></subsection><subsection><num>(2)</num><content>Regulations under subsection (1) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the importation of such goods).</content></subsection><subsection><num>(3)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under section 30A(3).</content></subsection><subsection><num>(4)</num><intro>The following are examples of provision that regulations under subsection (3) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>provision about reliefs, repayment and remission in relation to duty under section 30A(3) (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);</content></level><level class="para1"><num>(b)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 30A(3) or to goods imported into the United Kingdom as a result of their entry into the Northern Ireland;</content></level><level class="para1"><num>(c)</num><content>provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods.</content></level></subsection></section><section><num>30C</num><heading>Duty on potentially imported goods</heading><subsection><num>(1)</num><content>A duty of customs is charged on the removal of goods to Great Britain from Northern Ireland if the goods are not qualifying Northern Ireland goods.</content></subsection><subsection><num>(2)</num><intro>A duty of customs is charged on the removal of other goods to Great Britain from Northern Ireland if the main purpose, or one of the main purposes, of the removal is to—</intro><level class="para1"><num>(a)</num><content>avoid any other duty chargeable as a result of this Act, or</content></level><level class="para1"><num>(b)</num><content>avoid any obligation in connection with such a duty.</content></level></subsection><subsection><num>(3)</num><intro>The relevant import duty provisions apply for the purposes of duty charged under this section as if—</intro><level class="para1"><num>(a)</num><content>any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>any reference to the importation of goods were to their removal to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content><mod>in section 6(2), for “the United Kingdom” there were substituted <quotedText>“ Great Britain ”</quotedText>, and</mod></content></level><level class="para1"><num>(d)</num><content><mod>in section 16(2), for “export to the United Kingdom” there were substituted <quotedText>“ removal to Great Britain ”</quotedText>.</mod></content></level></subsection><subsection><num>(4)</num><content>A provision is a “relevant import duty provision” if it is provision made by or under any of sections 3 to 28 and 34 and Schedules 1 to 6.</content></subsection><subsection><num>(5)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under this section.</content></subsection><subsection><num>(6)</num><intro>The following are examples of provision that regulations under subsection (5) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>that subsection (1) does not to apply to goods of a specified description (and if it does not, whether such goods are to be treated as “<term refersTo="#term-other-goods">other goods</term>” for the purposes of subsection (2));</content></level><level class="para1"><num>(b)</num><content>that subsection (3) does not apply, to such extent as may be specified, to goods of a specified description;</content></level><level class="para1"><num>(c)</num><content>that any reference in this Part to Great Britain is to be treated as including the territorial sea, or any specified area of the territorial sea, of the United Kingdom;</content></level><level class="para1"><num>(d)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under this section or to goods removed from Northern Ireland to Great Britain;</content></level><level class="para1"><num>(e)</num><content>provision imposing checks, controls or administrative processes in connection with the removal of goods to Great Britain from Northern Ireland (and such checks, controls and processes may be imposed for any purpose in connection with duty under this section despite any provision of any enactment whenever passed);</content></level><level class="para1"><num>(f)</num><content>provision regulating the unloading, landing, movement and removal of goods on their removal to Great Britain from Northern Ireland (including provision restricting the places in which such goods may enter Great Britain).</content></level></subsection><subsection><num>(7)</num><content>Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).</content></subsection></section></hcontainer></quotedStructure></mod></content></subsection><subsection eId="section-2-5"><num>(5)</num><content>Schedule 1 contains amendments to TCTA 2018 and other Acts in connection with the provisions of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement that concern tax.</content></subsection></section><section eId="section-3"><num>3</num><heading>Value added tax in Northern Ireland</heading><subsection eId="section-3-1"><num>(1)</num><content><mod>In VATA 1994, before section 41 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>40A</num><heading>Northern Ireland Protocol</heading><subsection><num>(1)</num><intro>Schedule 9ZA—</intro><level class="para1"><num>(a)</num><content>makes provision about a charge to VAT on acquisitions of goods in Northern Ireland from a member State, and</content></level><level class="para1"><num>(b)</num><content>contains modifications of the other provisions of this Act in connection with the movement of goods between Northern Ireland and member States.</content></level></subsection><subsection><num>(2)</num><intro>Schedule 9ZB—</intro><level class="para1"><num>(a)</num><content>makes provision about VAT charged on goods imported into the United Kingdom as a result of their entry into Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>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</content></level><level class="para1"><num>(c)</num><content>contains other provision relevant to the application of this Act in Northern Ireland.</content></level></subsection></section></quotedStructure></mod></content></subsection><subsection eId="section-3-2"><num>(2)</num><content>Part 1 of Schedule 2 inserts the Schedules referred to in the amendment made by subsection (1) into VATA 1994 and contains further amendments of that Act (as amended by TCTA 2018).</content></subsection><subsection eId="section-3-3"><num>(3)</num><content>Part 2 of that Schedule makes amendments to other legislation in connection with the amendments made by Part 1.</content></subsection><subsection eId="section-3-4"><num>(4)</num><intro>Where a provision inserted into VATA 1994 as a result of Schedule 2 re-enacts (with or without modifications) provision repealed by TCTA 2018 (or by that Schedule), unless the contrary intention appears—</intro><level class="para1" eId="section-3-4-a"><num>(a)</num><content>any reference in any provision made by or under an enactment to the repealed provision is to be construed as a reference to the re-enacted provision;</content></level><level class="para1" eId="section-3-4-b"><num>(b)</num><content>any order or regulations that would otherwise cease to have effect as a result of the repeal continues to have effect as if made under the re-enacted provision (subject to any modifications made to that provision, and with such modifications to that order or those regulations as may be necessary).</content></level></subsection></section><section eId="section-4"><num>4</num><heading>Excise duty on the removal of goods to Northern Ireland</heading><subsection eId="section-4-1"><num>(1)</num><content>Where goods to which a relevant excise duty provision applies are removed to Northern Ireland from Great Britain, excise duty is charged on those goods under that provision.</content></subsection><subsection eId="section-4-2"><num>(2)</num><intro>Each of the following is a “relevant excise duty provision”—</intro><level class="para1" eId="section-4-2-a"><num><ins class="substitution first" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><noteRef uk:name="commentary" href="#key-c50d73075526076f80ce8576fa914b2a" class="commentary"/>(a)</ins></num><content> <ins class="substitution" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><ins class="substitution first last" ukl:ChangeId="key-862a2672001d4645bf762385e8f064f8-1746186931403" ukl:CommentaryRef="key-862a2672001d4645bf762385e8f064f8"><noteRef uk:name="commentary" href="#key-862a2672001d4645bf762385e8f064f8" class="commentary"/>section 47</ins></ins><ins class="substitution last" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"> of F(No.2) A 2023 (alcohol);</ins></content></level><level class="para1" eId="section-4-2-g"><num>(g)</num><content>section 6 of HODA 1979 (hydrocarbon oil);</content></level><level class="para1" eId="section-4-2-h"><num>(h)</num><content>section 6AA of that Act (biodiesel);</content></level><level class="para1" eId="section-4-2-i"><num>(i)</num><content>section 6AB of that Act (bioblend);</content></level><level class="para1" eId="section-4-2-j"><num>(j)</num><content>section 6AD of that Act (bioethanol);</content></level><level class="para1" eId="section-4-2-k"><num>(k)</num><content>section 6AE of that Act (bioethanol blend);</content></level><level class="para1" eId="section-4-2-l"><num>(l)</num><content>section 6AG of that Act (aqua methanol);</content></level><level class="para1" eId="section-4-2-m"><num>(m)</num><content>section 6A of that Act (fuel substitutes);</content></level><level class="para1" eId="section-4-2-n"><num>(n)</num><content>section 8 of that Act (road fuel gas);</content></level><level class="para1" eId="section-4-2-o"><num>(o)</num><content>section 2 of TPDA 1979 (tobacco products).</content></level></subsection><subsection eId="section-4-3"><num>(3)</num><content>Subsection (1) does not apply to a removal of goods to which a relevant excise duty provision mentioned in paragraph (h), (j), (l) or (m) applies unless, prior to their removal, the goods were set aside for, or put to, a chargeable use (within the meaning of the relevant excise duty provision in question) by any person.</content></subsection><subsection eId="section-4-4"><num>(4)</num><intro>Subsection (1) does not apply to a removal of road fuel gas (within the meaning given by section 5 of HODA 1979) unless, prior to its removal from Great Britain the gas was—</intro><level class="para1" eId="section-4-4-a"><num>(a)</num><content>sent out from the premises of a person producing or dealing in road fuel gas, or</content></level><level class="para1" eId="section-4-4-b"><num>(b)</num><content>set aside for use, or put to use, as fuel for a road vehicle (within the meaning of that Act) by any person.</content></level></subsection><subsection eId="section-4-5"><num>(5)</num><intro>Goods are removed to Northern Ireland when their entry in Northern Ireland would amount to an importation of excise goods within the meaning of Article 4 of the Union excise directive if—</intro><level class="para1" eId="section-4-5-a"><num>(a)</num><content>any reference in that Article to “excise goods” included any goods to which a relevant excise duty provision applies,</content></level><level class="para1" eId="section-4-5-b"><num>(b)</num><content>the references in point 8 of that Article to “the territory of the Community” and “the Community” were to Northern Ireland, and</content></level><level class="para1" eId="section-4-5-c"><num>(c)</num><content>the reference in point 6 of that Article to “special procedures as provided for under Regulation <ref eId="c00001" href="http://www.legislation.gov.uk/european/regulation/1992/2913">(EEC) No 2913/92</ref>” were to the procedures under Union customs legislation that correspond to those procedures.</content></level></subsection><subsection eId="section-4-6"><num>(6)</num><intro>In subsection (5)—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-union-excise-directive" eId="term-the-union-excise-directive">the Union excise directive</term>” means Council Directive <ref eId="c00002" href="http://www.legislation.gov.uk/european/directive/2008/0118">2008/118/EC</ref> of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive <ref eId="c00003" href="http://www.legislation.gov.uk/european/directive/1992/0012">92/12/EEC</ref>;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-customs-legislation" eId="term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref eId="ccd11e17920231122132719682Z" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018.</content></hcontainer></subsection></section><section eId="section-5"><num>5</num><heading>Duty under section 4: supplementary</heading><subsection eId="section-5-1"><num>(1)</num><intro>Any provision made by or under the customs and excise Acts that applies to, or in connection with, duty under a relevant excise duty provision by reference to the importation of goods applies to duty charged as a result of section 4(1) as if—</intro><level class="para1" eId="section-5-1-a"><num>(a)</num><content>any reference to the importation of goods (however framed) were to their removal to Northern Ireland from Great Britain, and</content></level><level class="para1" eId="section-5-1-b"><num>(b)</num><content>any reference to the entry of any person or vehicle into the United Kingdom (however framed) were to the arrival of that person or vehicle in Northern Ireland.</content></level></subsection><subsection eId="section-5-2"><num>(2)</num><content>The Treasury may by regulations made by statutory instrument make provision, for the purposes of duty charged as a result of section 4(1), about (including provision modifying) the application of the customs and excise Acts (including this section and section 4) to that duty or to goods that are, or may be, subject to that duty.</content></subsection><subsection eId="section-5-3"><num>(3)</num><content>A statutory instrument containing regulations made under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.</content></subsection><subsection eId="section-5-4"><num>(4)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-customs-and-excise-acts" eId="term-the-customs-and-excise-acts">the customs and excise Acts</term>” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-relevant-excise-duty-provision" eId="term-relevant-excise-duty-provision">relevant excise duty provision</term>” is to be construed in accordance with section 4(2).</content></hcontainer></subsection><subsection eId="section-5-5"><num>(5)</num><content>This section and section 4 have effect in relation to any removal of goods to Northern Ireland from Great Britain that commences on or after IP completion day.</content></subsection><subsection eId="section-5-6"><num>(6)</num><intro>For the purposes of subsection (5), a removal of goods commences—</intro><level class="para1" eId="section-5-6-a"><num>(a)</num><content>in the case of goods carried by (which for these purposes includes where the goods constitute, or are within, accompanying baggage of) a person travelling from Great Britain to Northern Ireland on an aircraft or vessel, when the aircraft or vessel is scheduled to depart from the airport or port in Great Britain from which it departs, and</content></level><level class="para1" eId="section-5-6-b"><num>(b)</num><content>in any other case, when the goods are dispatched from the place in Great Britain from which they are removed.</content></level></subsection></section><section eId="section-6"><num>6</num><heading>Rate of fuel duty on aviation gasoline</heading><content><mod>In section 6(1A)(aa) of HODA 1979 (rate of fuel duty on aviation gasoline), for “£0.3770” substitute <quotedText>“ £0.3820 ”</quotedText>.</mod></content></section></hcontainer>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-2"><num>2</num><heading>Duty on goods imported into or removed from Northern Ireland</heading><subsection eId="section-2-1"><num>(1)</num><content>Part 1 of TCTA 2018 is amended as follows.</content></subsection><subsection eId="section-2-2"><num>(2)</num><intro>In section 1 (charge to import duty)—</intro><level class="para1" eId="section-2-2-a"><num>(a)</num><content>the existing text becomes subsection (1);</content></level><level class="para1" eId="section-2-2-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(2)</num><content>Sections 30A and 30B make provision about the application of this Part to goods imported into the United Kingdom as a result of their entry into Northern Ireland.</content></subsection></quotedStructure></mod></content></level></subsection><subsection eId="section-2-3"><num>(3)</num><intro>In section 2 (chargeable goods)—</intro><level class="para1" eId="section-2-3-a"><num>(a)</num><content>the existing text becomes subsection (1);</content></level><level class="para1" eId="section-2-3-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(2)</num><content>But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).</content></subsection></quotedStructure></mod></content></level></subsection><subsection eId="section-2-4"><num>(4)</num><content><mod>After section 30 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland</heading><section><num>30A</num><heading>Importation of goods: Northern Ireland</heading><subsection><num>(1)</num><content>Union goods imported into the United Kingdom as a result of their entry into Northern Ireland are to be treated for the purposes of this Part as if they were domestic goods.</content></subsection><subsection><num>(2)</num><content>Accordingly, such goods are not chargeable to import duty (but see section 30C).</content></subsection><subsection><num>(3)</num><content>Other goods imported into the United Kingdom as a result of their entry into Northern Ireland are not chargeable to import duty, but are chargeable to duty under this subsection.</content></subsection><subsection><num>(4)</num><content>Except as may be provided for by regulations made by the Treasury, such goods are not chargeable goods for the purposes of this Part.</content></subsection><subsection><num>(5)</num><content>Duty under subsection (3) is chargeable in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.</content></subsection><subsection><num>(6)</num><content>Duty under subsection (3) is a duty of customs, and accordingly the revenues of that duty (as with import duty) are revenues of customs that HMRC Commissioners are responsible for collecting and managing.</content></subsection></section><section><num>30B</num><heading>Duty under section 30A(3): supplementary</heading><subsection><num>(1)</num><intro>The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—</intro><level class="para1"><num>(a)</num><content>whether goods in particular circumstances are chargeable to duty under section 30A(3);</content></level><level class="para1"><num>(b)</num><content>the amount of duty charged under that subsection;</content></level><level class="para1"><num>(c)</num><content>such other matters relating to the charging of duty under that subsection as may be specified.</content></level></subsection><subsection><num>(2)</num><content>Regulations under subsection (1) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the importation of such goods).</content></subsection><subsection><num>(3)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under section 30A(3).</content></subsection><subsection><num>(4)</num><intro>The following are examples of provision that regulations under subsection (3) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>provision about reliefs, repayment and remission in relation to duty under section 30A(3) (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);</content></level><level class="para1"><num>(b)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 30A(3) or to goods imported into the United Kingdom as a result of their entry into the Northern Ireland;</content></level><level class="para1"><num>(c)</num><content>provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods.</content></level></subsection></section><section><num>30C</num><heading>Duty on potentially imported goods</heading><subsection><num>(1)</num><content>A duty of customs is charged on the removal of goods to Great Britain from Northern Ireland if the goods are not qualifying Northern Ireland goods.</content></subsection><subsection><num>(2)</num><intro>A duty of customs is charged on the removal of other goods to Great Britain from Northern Ireland if the main purpose, or one of the main purposes, of the removal is to—</intro><level class="para1"><num>(a)</num><content>avoid any other duty chargeable as a result of this Act, or</content></level><level class="para1"><num>(b)</num><content>avoid any obligation in connection with such a duty.</content></level></subsection><subsection><num>(3)</num><intro>The relevant import duty provisions apply for the purposes of duty charged under this section as if—</intro><level class="para1"><num>(a)</num><content>any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>any reference to the importation of goods were to their removal to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content><mod>in section 6(2), for “the United Kingdom” there were substituted <quotedText>“ Great Britain ”</quotedText>, and</mod></content></level><level class="para1"><num>(d)</num><content><mod>in section 16(2), for “export to the United Kingdom” there were substituted <quotedText>“ removal to Great Britain ”</quotedText>.</mod></content></level></subsection><subsection><num>(4)</num><content>A provision is a “relevant import duty provision” if it is provision made by or under any of sections 3 to 28 and 34 and Schedules 1 to 6.</content></subsection><subsection><num>(5)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under this section.</content></subsection><subsection><num>(6)</num><intro>The following are examples of provision that regulations under subsection (5) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>that subsection (1) does not to apply to goods of a specified description (and if it does not, whether such goods are to be treated as “<term refersTo="#term-other-goods">other goods</term>” for the purposes of subsection (2));</content></level><level class="para1"><num>(b)</num><content>that subsection (3) does not apply, to such extent as may be specified, to goods of a specified description;</content></level><level class="para1"><num>(c)</num><content>that any reference in this Part to Great Britain is to be treated as including the territorial sea, or any specified area of the territorial sea, of the United Kingdom;</content></level><level class="para1"><num>(d)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under this section or to goods removed from Northern Ireland to Great Britain;</content></level><level class="para1"><num>(e)</num><content>provision imposing checks, controls or administrative processes in connection with the removal of goods to Great Britain from Northern Ireland (and such checks, controls and processes may be imposed for any purpose in connection with duty under this section despite any provision of any enactment whenever passed);</content></level><level class="para1"><num>(f)</num><content>provision regulating the unloading, landing, movement and removal of goods on their removal to Great Britain from Northern Ireland (including provision restricting the places in which such goods may enter Great Britain).</content></level></subsection><subsection><num>(7)</num><content>Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).</content></subsection></section></hcontainer></quotedStructure></mod></content></subsection><subsection eId="section-2-5"><num>(5)</num><content>Schedule 1 contains amendments to TCTA 2018 and other Acts in connection with the provisions of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement that concern tax.</content></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-1"><num>(1)</num><content>Part 1 of TCTA 2018 is amended as follows.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-2-4"><num>(4)</num><content><mod>After section 30 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland</heading><section><num>30A</num><heading>Importation of goods: Northern Ireland</heading><subsection><num>(1)</num><content>Union goods imported into the United Kingdom as a result of their entry into Northern Ireland are to be treated for the purposes of this Part as if they were domestic goods.</content></subsection><subsection><num>(2)</num><content>Accordingly, such goods are not chargeable to import duty (but see section 30C).</content></subsection><subsection><num>(3)</num><content>Other goods imported into the United Kingdom as a result of their entry into Northern Ireland are not chargeable to import duty, but are chargeable to duty under this subsection.</content></subsection><subsection><num>(4)</num><content>Except as may be provided for by regulations made by the Treasury, such goods are not chargeable goods for the purposes of this Part.</content></subsection><subsection><num>(5)</num><content>Duty under subsection (3) is chargeable in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.</content></subsection><subsection><num>(6)</num><content>Duty under subsection (3) is a duty of customs, and accordingly the revenues of that duty (as with import duty) are revenues of customs that HMRC Commissioners are responsible for collecting and managing.</content></subsection></section><section><num>30B</num><heading>Duty under section 30A(3): supplementary</heading><subsection><num>(1)</num><intro>The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—</intro><level class="para1"><num>(a)</num><content>whether goods in particular circumstances are chargeable to duty under section 30A(3);</content></level><level class="para1"><num>(b)</num><content>the amount of duty charged under that subsection;</content></level><level class="para1"><num>(c)</num><content>such other matters relating to the charging of duty under that subsection as may be specified.</content></level></subsection><subsection><num>(2)</num><content>Regulations under subsection (1) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the importation of such goods).</content></subsection><subsection><num>(3)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under section 30A(3).</content></subsection><subsection><num>(4)</num><intro>The following are examples of provision that regulations under subsection (3) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>provision about reliefs, repayment and remission in relation to duty under section 30A(3) (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);</content></level><level class="para1"><num>(b)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 30A(3) or to goods imported into the United Kingdom as a result of their entry into the Northern Ireland;</content></level><level class="para1"><num>(c)</num><content>provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods.</content></level></subsection></section><section><num>30C</num><heading>Duty on potentially imported goods</heading><subsection><num>(1)</num><content>A duty of customs is charged on the removal of goods to Great Britain from Northern Ireland if the goods are not qualifying Northern Ireland goods.</content></subsection><subsection><num>(2)</num><intro>A duty of customs is charged on the removal of other goods to Great Britain from Northern Ireland if the main purpose, or one of the main purposes, of the removal is to—</intro><level class="para1"><num>(a)</num><content>avoid any other duty chargeable as a result of this Act, or</content></level><level class="para1"><num>(b)</num><content>avoid any obligation in connection with such a duty.</content></level></subsection><subsection><num>(3)</num><intro>The relevant import duty provisions apply for the purposes of duty charged under this section as if—</intro><level class="para1"><num>(a)</num><content>any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>any reference to the importation of goods were to their removal to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content><mod>in section 6(2), for “the United Kingdom” there were substituted <quotedText>“ Great Britain ”</quotedText>, and</mod></content></level><level class="para1"><num>(d)</num><content><mod>in section 16(2), for “export to the United Kingdom” there were substituted <quotedText>“ removal to Great Britain ”</quotedText>.</mod></content></level></subsection><subsection><num>(4)</num><content>A provision is a “relevant import duty provision” if it is provision made by or under any of sections 3 to 28 and 34 and Schedules 1 to 6.</content></subsection><subsection><num>(5)</num><content>The Treasury may by regulations make provision generally for the purposes of duty under this section.</content></subsection><subsection><num>(6)</num><intro>The following are examples of provision that regulations under subsection (5) may make for the purposes of that duty—</intro><level class="para1"><num>(a)</num><content>that subsection (1) does not to apply to goods of a specified description (and if it does not, whether such goods are to be treated as “<term refersTo="#term-other-goods">other goods</term>” for the purposes of subsection (2));</content></level><level class="para1"><num>(b)</num><content>that subsection (3) does not apply, to such extent as may be specified, to goods of a specified description;</content></level><level class="para1"><num>(c)</num><content>that any reference in this Part to Great Britain is to be treated as including the territorial sea, or any specified area of the territorial sea, of the United Kingdom;</content></level><level class="para1"><num>(d)</num><content>provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under this section or to goods removed from Northern Ireland to Great Britain;</content></level><level class="para1"><num>(e)</num><content>provision imposing checks, controls or administrative processes in connection with the removal of goods to Great Britain from Northern Ireland (and such checks, controls and processes may be imposed for any purpose in connection with duty under this section despite any provision of any enactment whenever passed);</content></level><level class="para1"><num>(f)</num><content>provision regulating the unloading, landing, movement and removal of goods on their removal to Great Britain from Northern Ireland (including provision restricting the places in which such goods may enter Great Britain).</content></level></subsection><subsection><num>(7)</num><content>Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).</content></subsection></section></hcontainer></quotedStructure></mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-5"><num>(5)</num><content>Schedule 1 contains amendments to TCTA 2018 and other Acts in connection with the provisions of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement that concern tax.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-2"><num>(2)</num><content>Part 1 of Schedule 2 inserts the Schedules referred to in the amendment made by subsection (1) into VATA 1994 and contains further amendments of that Act (as amended by TCTA 2018).</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-3"><num>(3)</num><content>Part 2 of that Schedule makes amendments to other legislation in connection with the amendments made by Part 1.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-4"><num>(4)</num><intro>Where a provision inserted into VATA 1994 as a result of Schedule 2 re-enacts (with or without modifications) provision repealed by TCTA 2018 (or by that Schedule), unless the contrary intention appears—</intro><level class="para1" eId="section-3-4-a"><num>(a)</num><content>any reference in any provision made by or under an enactment to the repealed provision is to be construed as a reference to the re-enacted provision;</content></level><level class="para1" eId="section-3-4-b"><num>(b)</num><content>any order or regulations that would otherwise cease to have effect as a result of the repeal continues to have effect as if made under the re-enacted provision (subject to any modifications made to that provision, and with such modifications to that order or those regulations as may be necessary).</content></level></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-4"><num>4</num><heading>Excise duty on the removal of goods to Northern Ireland</heading><subsection eId="section-4-1"><num>(1)</num><content>Where goods to which a relevant excise duty provision applies are removed to Northern Ireland from Great Britain, excise duty is charged on those goods under that provision.</content></subsection><subsection eId="section-4-2"><num>(2)</num><intro>Each of the following is a “relevant excise duty provision”—</intro><level class="para1" eId="section-4-2-a"><num><ins class="substitution first" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><noteRef uk:name="commentary" href="#key-c50d73075526076f80ce8576fa914b2a" class="commentary"/>(a)</ins></num><content> <ins class="substitution" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><ins class="substitution first last" ukl:ChangeId="key-862a2672001d4645bf762385e8f064f8-1746186931403" ukl:CommentaryRef="key-862a2672001d4645bf762385e8f064f8"><noteRef uk:name="commentary" href="#key-862a2672001d4645bf762385e8f064f8" class="commentary"/>section 47</ins></ins><ins class="substitution last" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"> of F(No.2) A 2023 (alcohol);</ins></content></level><level class="para1" eId="section-4-2-g"><num>(g)</num><content>section 6 of HODA 1979 (hydrocarbon oil);</content></level><level class="para1" eId="section-4-2-h"><num>(h)</num><content>section 6AA of that Act (biodiesel);</content></level><level class="para1" eId="section-4-2-i"><num>(i)</num><content>section 6AB of that Act (bioblend);</content></level><level class="para1" eId="section-4-2-j"><num>(j)</num><content>section 6AD of that Act (bioethanol);</content></level><level class="para1" eId="section-4-2-k"><num>(k)</num><content>section 6AE of that Act (bioethanol blend);</content></level><level class="para1" eId="section-4-2-l"><num>(l)</num><content>section 6AG of that Act (aqua methanol);</content></level><level class="para1" eId="section-4-2-m"><num>(m)</num><content>section 6A of that Act (fuel substitutes);</content></level><level class="para1" eId="section-4-2-n"><num>(n)</num><content>section 8 of that Act (road fuel gas);</content></level><level class="para1" eId="section-4-2-o"><num>(o)</num><content>section 2 of TPDA 1979 (tobacco products).</content></level></subsection><subsection eId="section-4-3"><num>(3)</num><content>Subsection (1) does not apply to a removal of goods to which a relevant excise duty provision mentioned in paragraph (h), (j), (l) or (m) applies unless, prior to their removal, the goods were set aside for, or put to, a chargeable use (within the meaning of the relevant excise duty provision in question) by any person.</content></subsection><subsection eId="section-4-4"><num>(4)</num><intro>Subsection (1) does not apply to a removal of road fuel gas (within the meaning given by section 5 of HODA 1979) unless, prior to its removal from Great Britain the gas was—</intro><level class="para1" eId="section-4-4-a"><num>(a)</num><content>sent out from the premises of a person producing or dealing in road fuel gas, or</content></level><level class="para1" eId="section-4-4-b"><num>(b)</num><content>set aside for use, or put to use, as fuel for a road vehicle (within the meaning of that Act) by any person.</content></level></subsection><subsection eId="section-4-5"><num>(5)</num><intro>Goods are removed to Northern Ireland when their entry in Northern Ireland would amount to an importation of excise goods within the meaning of Article 4 of the Union excise directive if—</intro><level class="para1" eId="section-4-5-a"><num>(a)</num><content>any reference in that Article to “excise goods” included any goods to which a relevant excise duty provision applies,</content></level><level class="para1" eId="section-4-5-b"><num>(b)</num><content>the references in point 8 of that Article to “the territory of the Community” and “the Community” were to Northern Ireland, and</content></level><level class="para1" eId="section-4-5-c"><num>(c)</num><content>the reference in point 6 of that Article to “special procedures as provided for under Regulation <ref eId="c00001" href="http://www.legislation.gov.uk/european/regulation/1992/2913">(EEC) No 2913/92</ref>” were to the procedures under Union customs legislation that correspond to those procedures.</content></level></subsection><subsection eId="section-4-6"><num>(6)</num><intro>In subsection (5)—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-union-excise-directive" eId="term-the-union-excise-directive">the Union excise directive</term>” means Council Directive <ref eId="c00002" href="http://www.legislation.gov.uk/european/directive/2008/0118">2008/118/EC</ref> of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive <ref eId="c00003" href="http://www.legislation.gov.uk/european/directive/1992/0012">92/12/EEC</ref>;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-customs-legislation" eId="term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref eId="ccd11e17920231122132719682Z" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018.</content></hcontainer></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-1"><num>(1)</num><content>Where goods to which a relevant excise duty provision applies are removed to Northern Ireland from Great Britain, excise duty is charged on those goods under that provision.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="section-4-2"><num>(2)</num><intro>Each of the following is a “relevant excise duty provision”—</intro><level class="para1" eId="section-4-2-a"><num><ins class="substitution first" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><noteRef uk:name="commentary" href="#key-c50d73075526076f80ce8576fa914b2a" class="commentary"/>(a)</ins></num><content> <ins class="substitution" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><ins class="substitution first last" ukl:ChangeId="key-862a2672001d4645bf762385e8f064f8-1746186931403" ukl:CommentaryRef="key-862a2672001d4645bf762385e8f064f8"><noteRef uk:name="commentary" href="#key-862a2672001d4645bf762385e8f064f8" class="commentary"/>section 47</ins></ins><ins class="substitution last" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"> of F(No.2) A 2023 (alcohol);</ins></content></level><level class="para1" eId="section-4-2-g"><num>(g)</num><content>section 6 of HODA 1979 (hydrocarbon oil);</content></level><level class="para1" eId="section-4-2-h"><num>(h)</num><content>section 6AA of that Act (biodiesel);</content></level><level class="para1" eId="section-4-2-i"><num>(i)</num><content>section 6AB of that Act (bioblend);</content></level><level class="para1" eId="section-4-2-j"><num>(j)</num><content>section 6AD of that Act (bioethanol);</content></level><level class="para1" eId="section-4-2-k"><num>(k)</num><content>section 6AE of that Act (bioethanol blend);</content></level><level class="para1" eId="section-4-2-l"><num>(l)</num><content>section 6AG of that Act (aqua methanol);</content></level><level class="para1" eId="section-4-2-m"><num>(m)</num><content>section 6A of that Act (fuel substitutes);</content></level><level class="para1" eId="section-4-2-n"><num>(n)</num><content>section 8 of that Act (road fuel gas);</content></level><level class="para1" eId="section-4-2-o"><num>(o)</num><content>section 2 of TPDA 1979 (tobacco products).</content></level></subsection>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" class="para1" eId="section-4-2-a"><num><ins class="substitution first" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><noteRef uk:name="commentary" href="#key-c50d73075526076f80ce8576fa914b2a" class="commentary"/>(a)</ins></num><content> <ins class="substitution" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"><ins class="substitution first last" ukl:ChangeId="key-862a2672001d4645bf762385e8f064f8-1746186931403" ukl:CommentaryRef="key-862a2672001d4645bf762385e8f064f8"><noteRef uk:name="commentary" href="#key-862a2672001d4645bf762385e8f064f8" class="commentary"/>section 47</ins></ins><ins class="substitution last" ukl:ChangeId="key-c50d73075526076f80ce8576fa914b2a-1700659565205" ukl:CommentaryRef="key-c50d73075526076f80ce8576fa914b2a"> of F(No.2) A 2023 (alcohol);</ins></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-b"><num>(b)</num><content>section 36 of that Act (beer);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-c"><num>(c)</num><content>section 37 of that Act (high strength beer);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-d"><num>(d)</num><content>section 54 of that Act (wine);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-e"><num>(e)</num><content>section 55 of that Act (made-wine);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-f"><num>(f)</num><content>section 62 of that Act (cider);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-g"><num>(g)</num><content>section 6 of HODA 1979 (hydrocarbon oil);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-h"><num>(h)</num><content>section 6AA of that Act (biodiesel);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-i"><num>(i)</num><content>section 6AB of that Act (bioblend);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-j"><num>(j)</num><content>section 6AD of that Act (bioethanol);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-k"><num>(k)</num><content>section 6AE of that Act (bioethanol blend);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-l"><num>(l)</num><content>section 6AG of that Act (aqua methanol);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-m"><num>(m)</num><content>section 6A of that Act (fuel substitutes);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-n"><num>(n)</num><content>section 8 of that Act (road fuel gas);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-o"><num>(o)</num><content>section 2 of TPDA 1979 (tobacco products).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-3"><num>(3)</num><content>Subsection (1) does not apply to a removal of goods to which a relevant excise duty provision mentioned in paragraph (h), (j), (l) or (m) applies unless, prior to their removal, the goods were set aside for, or put to, a chargeable use (within the meaning of the relevant excise duty provision in question) by any person.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-4"><num>(4)</num><intro>Subsection (1) does not apply to a removal of road fuel gas (within the meaning given by section 5 of HODA 1979) unless, prior to its removal from Great Britain the gas was—</intro><level class="para1" eId="section-4-4-a"><num>(a)</num><content>sent out from the premises of a person producing or dealing in road fuel gas, or</content></level><level class="para1" eId="section-4-4-b"><num>(b)</num><content>set aside for use, or put to use, as fuel for a road vehicle (within the meaning of that Act) by any person.</content></level></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-5"><num>(5)</num><intro>Goods are removed to Northern Ireland when their entry in Northern Ireland would amount to an importation of excise goods within the meaning of Article 4 of the Union excise directive if—</intro><level class="para1" eId="section-4-5-a"><num>(a)</num><content>any reference in that Article to “excise goods” included any goods to which a relevant excise duty provision applies,</content></level><level class="para1" eId="section-4-5-b"><num>(b)</num><content>the references in point 8 of that Article to “the territory of the Community” and “the Community” were to Northern Ireland, and</content></level><level class="para1" eId="section-4-5-c"><num>(c)</num><content>the reference in point 6 of that Article to “special procedures as provided for under Regulation <ref eId="c00001" href="http://www.legislation.gov.uk/european/regulation/1992/2913">(EEC) No 2913/92</ref>” were to the procedures under Union customs legislation that correspond to those procedures.</content></level></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-6"><num>(6)</num><intro>In subsection (5)—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-union-excise-directive" eId="term-the-union-excise-directive">the Union excise directive</term>” means Council Directive <ref eId="c00002" href="http://www.legislation.gov.uk/european/directive/2008/0118">2008/118/EC</ref> of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive <ref eId="c00003" href="http://www.legislation.gov.uk/european/directive/1992/0012">92/12/EEC</ref>;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-customs-legislation" eId="term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref eId="ccd11e17920231122132719682Z" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018.</content></hcontainer></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-the-union-excise-directive" eId="term-the-union-excise-directive">the Union excise directive</term>” means Council Directive <ref eId="c00002" href="http://www.legislation.gov.uk/european/directive/2008/0118">2008/118/EC</ref> of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive <ref eId="c00003" href="http://www.legislation.gov.uk/european/directive/1992/0012">92/12/EEC</ref>;</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-2-paragraph-11-1"><num>(1)</num><content>The Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-11-2"><num>(2)</num><intro>In article 9, in the definition of “relevant goods”—</intro><level class="para1" eId="schedule-2-paragraph-11-2-a"><num>(a)</num><content><mod>in paragraph (i), after “within” insert <quotedText>“ Northern Ireland or ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-11-2-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para2"><num>(ia)</num><content>gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-11-3"><num>(3)</num><intro>In article 14—</intro><level class="para1" eId="schedule-2-paragraph-11-3-a"><num>(a)</num><content>the existing text becomes paragraph (1);</content></level><level class="para1" eId="schedule-2-paragraph-11-3-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><intro>For the purposes of that section a person is in Great Britain if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Great Britain, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.</content></level></subsection><subsection><num>(3)</num><intro>For the purposes of that section a person is in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.</content></level></subsection></quotedStructure></mod></content></level></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-19" class="schProv1"><num>19</num><content>The Value Added Tax Regulations 1995 (<ref eId="c00024" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>) are amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-20" class="schProv1"><num>20</num><content><mod>In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(1C)</num><intro>Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act,</content></level><wrapUp>the registered person must provide the other person with a VAT invoice.</wrapUp></paragraph></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-3-paragraph-21-1"><num>(1)</num><content>Regulation 13A (electronic invoicing) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-2"><num>(2)</num><content>In paragraph (1) for “goods or services” substitute “services or relevant goods”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-3"><num>(3)</num><content><mod>After paragraph (4) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(5)</num><intro>In this regulation, “relevant goods” means all goods other than goods—</intro><level class="para1"><num>(a)</num><content>the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of which is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act.</content></level></paragraph></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-22" class="schProv1"><num>22</num><subparagraph eId="schedule-3-paragraph-22-1"><num>(1)</num><content>Regulation 15 (change of rate, credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-2"><num>(2)</num><content>The existing text becomes paragraph (1).</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-3"><num>(3)</num><content>In that paragraph, after “relates to a” insert “relevant”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-4"><num>(4)</num><content><mod>After that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(2)</num><content>In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.</content></paragraph></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-3-paragraph-23-1"><num>(1)</num><content>Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-2"><num>(2)</num><content>In paragraph (1), at the end insert “, subject to paragraph <ref href="#d25e11907">(1A)</ref>”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-3"><num>(3)</num><content><mod>After paragraph (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph eId="d25e11907"><num>(1A)</num><content>This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.</content></paragraph></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-24" class="schProv1"><num>24</num><content><mod>After regulation 16A insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><hcontainer name="regulation"><heading>Retailers’ and simplified invoices: exceptions</heading><num>16B</num><intro>Regulations 16 and 16A do not apply in relation to a supply of goods if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act.</content></level></hcontainer></quotedStructure></mod></content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-union-customs-legislation" eId="term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref eId="ccd11e17920231122132719682Z" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018.</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-9" class="schProv1"><num>9</num><intro>In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—</intro><level class="para1" eId="schedule-2-paragraph-9-a"><num>(a)</num><content><mod>in subsection (4) (as amended by TCTA 2018), after “section 15” insert <quotedText>“ and paragraph 1 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-9-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><content>But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.</content></subsection></quotedStructure></mod></content></level></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-25" class="schProv1"><num>25</num><content>VATA 1994 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-26" class="schProv1"><num>26</num><content><mod>In section 40A (Northern Ireland Protocol) (inserted by section 3 of this Act), after subsection <ref href="#d25e666">(2)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><intro>Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving—</intro><level class="para1"><num>(a)</num><content>supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and</content></level><level class="para1"><num>(b)</num><content>the importation of goods of a low value.</content></level></subsection></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-27" class="schProv1"><num>27</num><subparagraph eId="schedule-3-paragraph-27-1"><num>(1)</num><content>Schedule 9ZB (inserted by paragraph <ref href="#schedule-2-paragraph-2">2</ref> of Schedule 2 to this Act) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-27-2"><num>(2)</num><content><mod>After paragraph <ref href="#d25e7664">1(8)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(9)</num><content>This paragraph is subject to paragraph <ref href="#d25e12203">4</ref> of Schedule 9ZC.</content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-27-3"><num>(3)</num><content><mod>After paragraph <ref href="#d25e8011">4(10)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(11)</num><content>Sub-paragraphs <ref href="#d25e7892">(3)</ref> and <ref href="#d25e7898">(4)</ref> are subject to paragraph <ref href="#d25e12802">4A</ref> of Schedule 9ZC.</content></subparagraph></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-29" class="schProv1"><num>29</num><subparagraph eId="schedule-3-paragraph-29-1"><num>(1)</num><content>Part 1 of Schedule 9ZC (inserted by paragraph <ref href="#schedule-3-paragraph-28">28</ref>) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-29-2"><num>(2)</num><content><mod>After paragraph <ref href="#d25e12069">1</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>1A</num><content>Section 5A has effect as if in subsection <ref href="#d25e11279">(1)</ref><ref href="#d25e10963">(c)</ref><ref href="#d25e11076">(ii)</ref> after “outside the United Kingdom” there were inserted “and prior to the supply the goods were located in Great Britain”.</content></paragraph></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-29-3"><num>(3)</num><content><mod>After paragraph 4 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e12802" class="schProv1"><num>4A</num><subparagraph><num>(1)</num><intro>Sub-paragraph <ref href="#d25e12833">(2)</ref> applies, instead of paragraph <ref href="#d25e7892">4(3)</ref> and <ref href="#d25e7898">(4)</ref> of Schedule 9ZB, in relation to a removal of goods from Northern Ireland to Great Britain or, as the case may be, vice versa where—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply by a person established outside of the United Kingdom (“P”), and</content></level><level class="para1"><num>(b)</num><content>the supply is facilitated by an online marketplace.</content></level></subparagraph><subparagraph eId="d25e12833"><num>(2)</num><content>The operator of the online marketplace is the person who is treated as having imported the goods.</content></subparagraph><subparagraph eId="d25e12839"><num>(3)</num><intro>But sub-paragraph <ref href="#d25e12833">(2)</ref> does not apply where the person to whom the goods are supplied (“R”)—</intro><level class="para1"><num>(a)</num><content>is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>has provided the operator of the online marketplace with R’s VAT registration number, and</content></level><level class="para1" eId="d25e12860"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subparagraph><subparagraph><num>(4)</num><intro>In sub-paragraph <ref href="#d25e12839">(3)</ref>—</intro><hcontainer name="definition"><content>“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph <ref href="#d25e12860">(3)(c)</ref>.</content></subparagraph></paragraph></quotedStructure></mod></content></subparagraph></paragraph>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5"><num>5</num><heading>Duty under section 4: supplementary</heading><subsection eId="section-5-1"><num>(1)</num><intro>Any provision made by or under the customs and excise Acts that applies to, or in connection with, duty under a relevant excise duty provision by reference to the importation of goods applies to duty charged as a result of section 4(1) as if—</intro><level class="para1" eId="section-5-1-a"><num>(a)</num><content>any reference to the importation of goods (however framed) were to their removal to Northern Ireland from Great Britain, and</content></level><level class="para1" eId="section-5-1-b"><num>(b)</num><content>any reference to the entry of any person or vehicle into the United Kingdom (however framed) were to the arrival of that person or vehicle in Northern Ireland.</content></level></subsection><subsection eId="section-5-2"><num>(2)</num><content>The Treasury may by regulations made by statutory instrument make provision, for the purposes of duty charged as a result of section 4(1), about (including provision modifying) the application of the customs and excise Acts (including this section and section 4) to that duty or to goods that are, or may be, subject to that duty.</content></subsection><subsection eId="section-5-3"><num>(3)</num><content>A statutory instrument containing regulations made under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.</content></subsection><subsection eId="section-5-4"><num>(4)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-customs-and-excise-acts" eId="term-the-customs-and-excise-acts">the customs and excise Acts</term>” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-relevant-excise-duty-provision" eId="term-relevant-excise-duty-provision">relevant excise duty provision</term>” is to be construed in accordance with section 4(2).</content></hcontainer></subsection><subsection eId="section-5-5"><num>(5)</num><content>This section and section 4 have effect in relation to any removal of goods to Northern Ireland from Great Britain that commences on or after IP completion day.</content></subsection><subsection eId="section-5-6"><num>(6)</num><intro>For the purposes of subsection (5), a removal of goods commences—</intro><level class="para1" eId="section-5-6-a"><num>(a)</num><content>in the case of goods carried by (which for these purposes includes where the goods constitute, or are within, accompanying baggage of) a person travelling from Great Britain to Northern Ireland on an aircraft or vessel, when the aircraft or vessel is scheduled to depart from the airport or port in Great Britain from which it departs, and</content></level><level class="para1" eId="section-5-6-b"><num>(b)</num><content>in any other case, when the goods are dispatched from the place in Great Britain from which they are removed.</content></level></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-1"><num>(1)</num><intro>Any provision made by or under the customs and excise Acts that applies to, or in connection with, duty under a relevant excise duty provision by reference to the importation of goods applies to duty charged as a result of section 4(1) as if—</intro><level class="para1" eId="section-5-1-a"><num>(a)</num><content>any reference to the importation of goods (however framed) were to their removal to Northern Ireland from Great Britain, and</content></level><level class="para1" eId="section-5-1-b"><num>(b)</num><content>any reference to the entry of any person or vehicle into the United Kingdom (however framed) were to the arrival of that person or vehicle in Northern Ireland.</content></level></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-2"><num>(2)</num><content>The Treasury may by regulations made by statutory instrument make provision, for the purposes of duty charged as a result of section 4(1), about (including provision modifying) the application of the customs and excise Acts (including this section and section 4) to that duty or to goods that are, or may be, subject to that duty.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-3"><num>(3)</num><content>A statutory instrument containing regulations made under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-4"><num>(4)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-the-customs-and-excise-acts" eId="term-the-customs-and-excise-acts">the customs and excise Acts</term>” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-relevant-excise-duty-provision" eId="term-relevant-excise-duty-provision">relevant excise duty provision</term>” is to be construed in accordance with section 4(2).</content></hcontainer></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“the customs and excise Acts” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-2" class="schProv1"><num>2</num><content><mod>After section 5 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e10941"><num>5A</num><heading>Supplies of goods facilitated by online marketplaces: deemed supply</heading><subsection eId="d25e10945"><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),</content></level><level class="para1"><num>(b)</num><content>that supply is facilitated by an online marketplace, and</content></level><level class="para1" eId="d25e10963"><num>(c)</num><content>the imported consignment condition is met.</content></level></subsection><subsection eId="d25e10969"><num>(2)</num><intro>For the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>P is to be treated as having supplied the goods to the operator of the online marketplace, and</content></level><level class="para1"><num>(b)</num><content>the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.</content></level></subsection><subsection eId="d25e10987"><num>(3)</num><intro>The imported consignment condition is met where—</intro><level class="para1" eId="d25e10993"><num>(a)</num><content>the supply of the goods to R involves those goods being imported,</content></level><level class="para1" eId="d25e10999"><num>(b)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(c)</num><intro>the consignment of which the goods are part—</intro><level class="para2" eId="d25e11011"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(4)</num><content>For the purposes of subsection <ref href="#d25e11011">(3)(c)(i)</ref>, “excepted goods” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subsection><subsection eId="d25e11032"><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e10999">(3)(b)</ref>.</content></subsection></section></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-3-paragraph-3-1"><num>(1)</num><content>Section 5A (supplies of goods facilitated by online marketplaces: deemed supply) (inserted by paragraph 2 of this Schedule) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-3-2"><num>(2)</num><content><mod>In subsection <ref href="#d25e10945">(1)</ref>, for paragraph <ref href="#d25e10963">(c)</ref> substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(c)</num><intro>one of the following applies—</intro><level class="para2"><num>(i)</num><content>the imported consignment condition is met, or</content></level><level class="para2" eId="d25e11076"><num>(ii)</num><content>the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom.</content></level></level></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-3"><num>(3)</num><content><mod>After subsection <ref href="#d25e10945">(1)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><intro>But this section does not apply in a case where P is established outside the United Kingdom and the imported consignment condition is not met if—</intro><level class="para1"><num>(a)</num><content>R is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>R has provided the operator of the online marketplace with R’s VAT registration number, and</content></level><level class="para1" eId="d25e11110"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-4"><num>(4)</num><content><mod>In subsection <ref href="#d25e11032">(5)</ref>, after “regulations” insert <quotedText startQuote="“">—</quotedText><quotedStructure endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><content>specify the details that must be provided for the purposes of subsection <ref href="#d25e11110">(1A)(c)</ref>;</content></level><level class="para1"><num>(b)</num><content></content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-5"><num>(5)</num><content><mod>After subsection <ref href="#d25e11032">(5)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(6)</num><intro>In this section—</intro><hcontainer name="definition"><content>“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subsection></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-3-paragraph-4-1"><num>(1)</num><content>Section 7 (place of supply of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-4-2"><num>(2)</num><content><mod>Before subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(5A)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied outside the United Kingdom where the supply—</intro><level class="para1"><num>(a)</num><content>meets the imported consignment condition in section <ref href="#d25e10941">5A</ref>; and</content></level><level class="para1"><num>(b)</num><content>is deemed to be to the operator of an online marketplace.</content></level></subsection><subsection eId="d25e11207"><num>(5B)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>they are supplied by a person in the course or furtherance of a business carried on by that person;</content></level><level class="para1" eId="d25e11219"><num>(b)</num><content>the supply involves the goods being imported;</content></level><level class="para1" eId="d25e11225"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135; and</content></level><level class="para1"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods; and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-4-3"><num>(3)</num><content><mod>After subsection (9) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9A)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e11225">(5B)(c)</ref>.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-5" class="schProv1"><num>5</num><content><mod>After section 7 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e11275"><num>7AA</num><heading>Reverse charge on goods supplied from abroad</heading><subsection eId="d25e11279"><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>goods are supplied by a person (“A”) to another person (“B”),</content></level><level class="para1"><num>(b)</num><content>B is registered under this Act,</content></level><level class="para1" eId="d25e11297"><num>(c)</num><content>the supply involves the goods being imported,</content></level><level class="para1" eId="d25e11303"><num>(d)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(e)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(2)</num><intro>This Act has effect as if, instead of there being a supply of the goods by A to B—</intro><level class="para1"><num>(a)</num><content>there were a supply of the goods by B in the course of furtherance of a business carried on by B, and</content></level><level class="para1"><num>(b)</num><content>that supply were a taxable supply.</content></level></subsection><subsection><num>(3)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e11303">(1)(d)</ref>.</content></subsection></section></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-6" class="schProv1"><num>6</num><content>In section 16A(1) (postal packets) omit “(within the meaning of the Postal Services Act 2000)”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-3-paragraph-7-1"><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-2"><num>(2)</num><content>For the heading, substitute “VAT on importation of goods: reliefs etc”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-3"><num>(3)</num><content><mod>Before subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>A1</num><content>No VAT is chargeable on the importation of goods to which section 7<ref href="#d25e11207">(5B)</ref> applies.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-8" class="schProv1"><num>8</num><content>In section 77B (joint and several liability: sellers identified as non-compliant by the Commissioners) omit subsections (9) and (12).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-9" class="schProv1"><num>9</num><content>In section 77BA (joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement) omit subsection (8).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-10" class="schProv1"><num>10</num><content>In section 77C (joint and several liability under section 77B or 77BA: assessments) omit subsection (9).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-11" class="schProv1"><num>11</num><content>In section 77D (joint and several liability under section 77B or 77BA: interest) omit subsection (8).</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-3-paragraph-12" class="schProv1"><num>12</num><content>In section 77E (display of VAT registration numbers), in subsection (9) omit the definition of “online marketplace” and “operator”.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-13" class="schProv1"><num>13</num><content><mod>After section 77E insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability of operators of online marketplaces for VAT in cases of deemed supply</heading><section eId="d25e11436"><num>77F</num><heading>Exception from liability under section 5A</heading><subsection eId="d25e11440"><num>(1)</num><content>This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A.</content></subsection><subsection eId="d25e11446"><num>(2)</num><intro>The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took—</intro><level class="para1"><num>(a)</num><content>all reasonable steps to ascertain the matters set out in subsection <ref href="#d25e11467">(3)</ref>, and</content></level><level class="para1"><num>(b)</num><content>all other reasonable steps to satisfy itself that the amount charged was correct.</content></level></subsection><subsection eId="d25e11467"><num>(3)</num><intro>The matters are—</intro><level class="para1"><num>(a)</num><content>the place of establishment of the person making taxable supplies facilitated by the online marketplace;</content></level><level class="para1"><num>(b)</num><content>the location of the goods at the time of their supply.</content></level></subsection></section></hcontainer></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-14" class="schProv1"><num>14</num><content><mod>Before section 96 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section><num>95A</num><heading>Meaning of “online marketplace” and “operator” etc</heading><subsection><num>(1)</num><intro>In this Act—</intro><hcontainer name="definition"><content>“online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);</content></hcontainer><hcontainer name="definition"><intro>“operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in—</intro><level class="para1"><num>(a)</num><content>determining any terms or conditions applicable to the sale of goods,</content></level><level class="para1"><num>(b)</num><content>processing, or facilitating the processing, of payment for the goods, and</content></level><level class="para1"><num>(c)</num><content>the ordering or delivery, or facilitating the ordering or delivery, of the goods.</content></level></hcontainer></subsection><subsection><num>(2)</num><intro>For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—</intro><level class="para1"><num>(a)</num><content>offer goods for sale, and</content></level><level class="para1"><num>(b)</num><content>enter into a contract for the sale of those goods.</content></level></subsection><subsection><num>(3)</num><intro>The Treasury may by regulations amend this section so as to alter the meaning of—</intro><hcontainer name="definition"><content>“online marketplace”, and</content></hcontainer><hcontainer name="definition"><content>“operator”.</content></hcontainer></subsection></section></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-15" class="schProv1"><num>15</num><content><mod>In section 96(1) (other interpretative provisions), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><intro>“postal operator” means a person who provides—</intro><level class="para1"><num>(a)</num><content>the service of conveying postal packets from one place to another by post, or</content></level><level class="para1"><num>(b)</num><content>any of the incidental services of receiving, collecting, sorting and delivering postal packets;</content></level></hcontainer></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“postal packet” means a letter, parcel, packet or other article transmissible by post;</content></hcontainer></quotedStructure><inline name="appendText">.</inline></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-3-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-3-paragraph-17-1"><num>(1)</num><content>In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-17-2"><num>(2)</num><content><mod>Before sub-paragraph (5) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e11661"><num>(4A)</num><content>In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically.</content></subparagraph><subparagraph eId="d25e11667"><num>(4B)</num><content>A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph <ref href="#d25e11661">(4A)</ref>.</content></subparagraph><subparagraph><num>(4C)</num><intro>In sub-paragraph <ref href="#d25e11661">(4A)</ref> “relevant taxable supply” means a supply of goods where—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref>, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref>.</content></level></subparagraph><subparagraph><num>(4D)</num><intro>In sub-paragraphs <ref href="#d25e11661">(4A)</ref> and <ref href="#d25e11667">(4B)</ref> “relevant taxable person” means a person who is a taxable person and who—</intro><level class="para1"><num>(a)</num><content>is the operator of an online marketplace,</content></level><level class="para1"><num>(b)</num><content>is a person making taxable supplies of goods facilitated by an online marketplace, or</content></level><level class="para1"><num>(c)</num><content>makes taxable supplies, the place of supply of which is determined by section 7<ref href="#d25e11207">(5B)</ref>.</content></level></subparagraph></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-17-3"><num>(3)</num><content>In sub-paragraph (5), after “may by regulations make” insert “further”.</content></subparagraph></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“relevant excise duty provision” is to be construed in accordance with section 4<ref href="#section-4-2">(2)</ref>.</content></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-relevant-excise-duty-provision" eId="term-relevant-excise-duty-provision">relevant excise duty provision</term>” is to be construed in accordance with section 4(2).</content></hcontainer>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-5"><num>(5)</num><content>This section and section 4 have effect in relation to any removal of goods to Northern Ireland from Great Britain that commences on or after IP completion day.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-6"><num>(6)</num><intro>For the purposes of subsection (5), a removal of goods commences—</intro><level class="para1" eId="section-5-6-a"><num>(a)</num><content>in the case of goods carried by (which for these purposes includes where the goods constitute, or are within, accompanying baggage of) a person travelling from Great Britain to Northern Ireland on an aircraft or vessel, when the aircraft or vessel is scheduled to depart from the airport or port in Great Britain from which it departs, and</content></level><level class="para1" eId="section-5-6-b"><num>(b)</num><content>in any other case, when the goods are dispatched from the place in Great Britain from which they are removed.</content></level></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-6"><num>6</num><heading>Rate of fuel duty on aviation gasoline</heading><content><mod>In section 6(1A)(aa) of HODA 1979 (rate of fuel duty on aviation gasoline), for “£0.3770” substitute <quotedText>“ £0.3820 ”</quotedText>.</mod></content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="crossheading-other-provision-about-value-added-tax"><heading>Other provision about value added tax</heading><section eId="section-7"><num>7</num><heading>Online sales by overseas persons and low value importations</heading><intro>Schedule 3 makes provision for the purposes of value added tax in cases involving—</intro><level class="para1" eId="section-7-a"><num>(a)</num><content>supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces;</content></level><level class="para1" eId="section-7-b"><num>(b)</num><content>the importation into the United Kingdom of goods of a low value.</content></level></section></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="crossheading-insurance-premium-tax"><heading>Insurance premium tax</heading><section eId="section-8"><num>8</num><heading>Liability of insured in certain cases</heading><content><mod>In section 65 of FA 1994 (insurance premium tax: liability of insured in certain cases), for subsections (1A) and (1B) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><intro>The condition mentioned in subsection (1)(b) above is that there are no arrangements in relation to the country or territory relating to insurance premium tax which—</intro><level class="para1"><num>(a)</num><content>have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and</content></level><level class="para1"><num>(b)</num><content>contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.</content></level></subsection></quotedStructure></mod></content></section></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="crossheading-controlled-foreign-companies"><heading>Controlled foreign companies</heading><section eId="section-9"><num>9</num><heading>Recovery of unlawful state aid</heading><content>Schedule 4 makes provision in connection with the charging of amounts under Part 9A of TIOPA 2010 (the CFC charge in relation to controlled foreign companies) as if one of the exemptions in Chapter 9 of that Part (exemptions for profits from qualifying loan relationships) had not applied, in order to comply with Commission <ref href="http://www.legislation.gov.uk/european/decision/2019/1352">Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption (referred to in that Schedule as “the Commission Decision”).</content></section></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" name="crossheading" ukl:Name="Pblock" eId="crossheading-final-provisions"><heading>Final provisions</heading><section eId="section-10"><num>10</num><heading>Interpretation</heading><content>In this Act the following abbreviations are references to the following Acts—<tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:40%"/><default:col style="width:60%"/></default:colgroup><default:tbody><default:tr><default:td>ALDA 1979</default:td><default:td>Alcoholic Liquor Duties Act 1979</default:td></default:tr><default:tr><default:td>CEMA 1979</default:td><default:td>Customs and Excise Management Act 1979</default:td></default:tr><default:tr><default:td>FA, followed by a year</default:td><default:td>Finance Act of that year</default:td></default:tr><default:tr><default:td>F(No.2)A, followed by a year</default:td><default:td>Finance (No.2) Act of that year</default:td></default:tr><default:tr><default:td>HODA 1979</default:td><default:td>Hydrocarbon Oil Duties Act 1979</default:td></default:tr><default:tr><default:td>TCTA 2018</default:td><default:td>Taxation (Cross-border Trade) Act 2018</default:td></default:tr><default:tr><default:td>TIOPA 2010</default:td><default:td>Taxation (International and Other Provisions) Act 2010</default:td></default:tr><default:tr><default:td>TPDA 1979</default:td><default:td>Tobacco Products Duty Act 1979</default:td></default:tr><default:tr><default:td>VATA 1994</default:td><default:td>Value Added Tax Act 1994</default:td></default:tr></default:tbody></default:table></foreign></tblock></content></section><section eId="section-11"><num>11</num><heading>Commencement</heading><subsection eId="section-11-1"><num>(1)</num><intro>The following provisions come into force on the day on which this Act is passed—</intro><level class="para1" eId="section-11-1-a"><num>(a)</num><content>section 9 and Schedule 4,</content></level><level class="para1" eId="section-11-1-b"><num>(b)</num><content>section 10,</content></level><level class="para1" eId="section-11-1-c"><num>(c)</num><content>this section,</content></level><level class="para1" eId="section-11-1-d"><num>(d)</num><content>section 12, and</content></level><level class="para1" eId="section-11-1-e"><num>(e)</num><content>the remaining provisions of this Act so far as making provision for anything to be done by regulations or order.</content></level></subsection><subsection eId="section-11-2"><num>(2)</num><content>Section 6 comes into force on 1 January 2021.</content></subsection><subsection eId="section-11-3"><num>(3)</num><content>The remaining provisions of this Act come into force on such day as the Treasury may by regulations made by statutory instrument appoint.</content></subsection><subsection eId="section-11-4"><num>(4)</num><intro>The power of the Treasury to appoint a day under subsection (3) includes—</intro><level class="para1" eId="section-11-4-a"><num>(a)</num><content>a power to appoint different days for different purposes or areas, and</content></level><level class="para1" eId="section-11-4-b"><num>(b)</num><content>a power to appoint a time on a day if the Treasury consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).</content></level></subsection><subsection eId="section-11-5"><num>(5)</num><content>The Treasury may by regulations made by statutory instrument make such consequential, supplementary, incidental, transitional, transitory or saving provision as the Treasury consider appropriate in connection with the coming into force of any provision of this Act.</content></subsection><subsection eId="section-11-6"><num>(6)</num><content>Regulations under subsection (5) may make different provision for different purposes or areas.</content></subsection></section><section eId="section-12"><num>12</num><heading>Short title</heading><content>This Act may be cited as the Taxation (Post-transition Period) Act 2020.</content></section></hcontainer>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="section-10"><num>10</num><heading>Interpretation</heading><content>In this Act the following abbreviations are references to the following Acts—<tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:40%"/><default:col style="width:60%"/></default:colgroup><default:tbody><default:tr><default:td>ALDA 1979</default:td><default:td>Alcoholic Liquor Duties Act 1979</default:td></default:tr><default:tr><default:td>CEMA 1979</default:td><default:td>Customs and Excise Management Act 1979</default:td></default:tr><default:tr><default:td>FA, followed by a year</default:td><default:td>Finance Act of that year</default:td></default:tr><default:tr><default:td>F(No.2)A, followed by a year</default:td><default:td>Finance (No.2) Act of that year</default:td></default:tr><default:tr><default:td>HODA 1979</default:td><default:td>Hydrocarbon Oil Duties Act 1979</default:td></default:tr><default:tr><default:td>TCTA 2018</default:td><default:td>Taxation (Cross-border Trade) Act 2018</default:td></default:tr><default:tr><default:td>TIOPA 2010</default:td><default:td>Taxation (International and Other Provisions) Act 2010</default:td></default:tr><default:tr><default:td>TPDA 1979</default:td><default:td>Tobacco Products Duty Act 1979</default:td></default:tr><default:tr><default:td>VATA 1994</default:td><default:td>Value Added Tax Act 1994</default:td></default:tr></default:tbody></default:table></foreign></tblock></content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11"><num>11</num><heading>Commencement</heading><subsection eId="section-11-1"><num>(1)</num><intro>The following provisions come into force on the day on which this Act is passed—</intro><level class="para1" eId="section-11-1-a"><num>(a)</num><content>section 9 and Schedule 4,</content></level><level class="para1" eId="section-11-1-b"><num>(b)</num><content>section 10,</content></level><level class="para1" eId="section-11-1-c"><num>(c)</num><content>this section,</content></level><level class="para1" eId="section-11-1-d"><num>(d)</num><content>section 12, and</content></level><level class="para1" eId="section-11-1-e"><num>(e)</num><content>the remaining provisions of this Act so far as making provision for anything to be done by regulations or order.</content></level></subsection><subsection eId="section-11-2"><num>(2)</num><content>Section 6 comes into force on 1 January 2021.</content></subsection><subsection eId="section-11-3"><num>(3)</num><content>The remaining provisions of this Act come into force on such day as the Treasury may by regulations made by statutory instrument appoint.</content></subsection><subsection eId="section-11-4"><num>(4)</num><intro>The power of the Treasury to appoint a day under subsection (3) includes—</intro><level class="para1" eId="section-11-4-a"><num>(a)</num><content>a power to appoint different days for different purposes or areas, and</content></level><level class="para1" eId="section-11-4-b"><num>(b)</num><content>a power to appoint a time on a day if the Treasury consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).</content></level></subsection><subsection eId="section-11-5"><num>(5)</num><content>The Treasury may by regulations made by statutory instrument make such consequential, supplementary, incidental, transitional, transitory or saving provision as the Treasury consider appropriate in connection with the coming into force of any provision of this Act.</content></subsection><subsection eId="section-11-6"><num>(6)</num><content>Regulations under subsection (5) may make different provision for different purposes or areas.</content></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-1"><num>(1)</num><intro>The following provisions come into force on the day on which this Act is passed—</intro><level class="para1" eId="section-11-1-a"><num>(a)</num><content>section 9 and Schedule 4,</content></level><level class="para1" eId="section-11-1-b"><num>(b)</num><content>section 10,</content></level><level class="para1" eId="section-11-1-c"><num>(c)</num><content>this section,</content></level><level class="para1" eId="section-11-1-d"><num>(d)</num><content>section 12, and</content></level><level class="para1" eId="section-11-1-e"><num>(e)</num><content>the remaining provisions of this Act so far as making provision for anything to be done by regulations or order.</content></level></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-2"><num>(2)</num><content>Section 6 comes into force on 1 January 2021.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-3"><num>(3)</num><content>The remaining provisions of this Act come into force on such day as the Treasury may by regulations made by statutory instrument appoint.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-4"><num>(4)</num><intro>The power of the Treasury to appoint a day under subsection (3) includes—</intro><level class="para1" eId="section-11-4-a"><num>(a)</num><content>a power to appoint different days for different purposes or areas, and</content></level><level class="para1" eId="section-11-4-b"><num>(b)</num><content>a power to appoint a time on a day if the Treasury consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).</content></level></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-5"><num>(5)</num><content>The Treasury may by regulations made by statutory instrument make such consequential, supplementary, incidental, transitional, transitory or saving provision as the Treasury consider appropriate in connection with the coming into force of any provision of this Act.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-11-6"><num>(6)</num><content>Regulations under subsection (5) may make different provision for different purposes or areas.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-12"><num>12</num><heading>Short title</heading><content>This Act may be cited as the Taxation (Post-transition Period) Act 2020.</content></section>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" name="schedules"><heading>SCHEDULES</heading><hcontainer name="schedule" eId="schedule-1"><num>SCHEDULE 1<authorialNote class="referenceNote">Section 2</authorialNote></num><heading>Customs duties etc: amendments relating to the Northern Ireland Protocol</heading><hcontainer name="crossheading" class="schGroup7"><heading>Amendments of TCTA 2018</heading><paragraph eId="schedule-1-paragraph-1" class="schProv1"><num>1</num><content>TCTA 2018 is amended in accordance with paragraphs <ref href="#schedule-1-paragraph-2">2</ref> to <ref href="#schedule-1-paragraph-11">11</ref>.</content></paragraph><paragraph eId="schedule-1-paragraph-2" class="schProv1"><num>2</num><content>In section 3 (obligation to declare goods for a customs procedure on import), in subsection (3)(a) for “the United Kingdom” substitute “Great Britain”.</content></paragraph><paragraph eId="schedule-1-paragraph-3" class="schProv1"><num>3</num><content>In section 32 (regulations), in subsection (9)(a) after “Part” insert “or under section <ref href="#d25e93">40A</ref> or <ref href="#d25e130">40B</ref>”.</content></paragraph><paragraph eId="schedule-1-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-1-paragraph-4-1"><num>(1)</num><content>Section 33 (meaning of “domestic goods”) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-4-2"><num>(2)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-4-2-a"><num>(a)</num><content>omit the “or” after paragraph (a);</content></level><level class="para1" eId="schedule-1-paragraph-4-2-b"><num>(b)</num><content>in paragraph (b) for “discharged.” substitute “discharged, or”;</content></level><level class="para1" eId="schedule-1-paragraph-4-2-c"><num>(c)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(c)</num><intro>the goods—</intro><level class="para2"><num>(i)</num><content>are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and</content></level><level class="para2"><num>(ii)</num><content>were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.</content></level></level></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-4-3"><num>(3)</num><intro>In subsection (3)—</intro><level class="para1" eId="schedule-1-paragraph-4-3-a"><num>(a)</num><content>in paragraph (a), after “the United Kingdom” insert “as a result of the removal of the goods from Great Britain”;</content></level><level class="para1" eId="schedule-1-paragraph-4-3-b"><num>(b)</num><content>in the words after paragraph (b), after “then” insert “(subject to section <ref href="#d25e346">30A</ref>)”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-4-4"><num>(4)</num><content>In subsection (4), after “goods” insert “resulting from the removal of the goods from Great Britain”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-4-5"><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(4A)</num><intro>Goods also cease to be domestic goods if they—</intro><level class="para1"><num>(a)</num><content>are exported from the United Kingdom as a result of their removal from Northern Ireland, and</content></level><level class="para1" eId="d25e1399"><num>(b)</num><content>are not of a description specified in regulations made by the Treasury,</content></level><wrapUp>and the goods are then (subject to section <ref href="#d25e346">30A</ref>) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.</wrapUp></subsection><subsection><num>(4B)</num><content>Regulations under subsection <ref href="#d25e1399">(4A)(b)</ref> may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).</content></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-6"><num>(6)</num><content>In subsection (5), for “goods exported from the United Kingdom in accordance with the applicable export provisions” substitute “relevant exported goods”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-4-7"><num>(7)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(5A)</num><intro>For the purposes of subsection (5), exported goods are “relevant” if—</intro><level class="para1"><num>(a)</num><content>they were exported as a result of their removal from Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.</content></level></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-5" class="schProv1"><num>5</num><intro>In section 36 (outward processing procedure), in subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-5-a"><num>(a)</num><content>in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert “as a result of the removal of the goods from Great Britain”;</content></level><level class="para1" eId="schedule-1-paragraph-5-b"><num>(b)</num><content>in paragraph (b), after “the United Kingdom” insert “and removed to Great Britain (whether in the course of that importation or otherwise)”.</content></level></paragraph><paragraph eId="schedule-1-paragraph-6" class="schProv1"><num>6</num><content><mod>In section 37 (minor definitions), in subsection (1), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“the customs and excise Acts” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</content></hcontainer></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act);</content></hcontainer></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“Union customs legislation” means provisions contained in “customs legislation” within the meaning of <ref eId="c00006" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;</content></hcontainer></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“Union goods” has the meaning it has in that Regulation;</content></hcontainer></quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-1-paragraph-7" class="schProv1"><num>7</num><content><mod>In section 38 (table of definitions), in the table, at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:76%"/><default:col span="1" style="width:24%"/><default:tbody><default:tr><default:td>the customs and excise Acts</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:76%"/><default:col span="1" style="width:24%"/><default:tbody><default:tr><default:td>qualifying Northern Ireland goods</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:76%"/><default:col span="1" style="width:24%"/><default:tbody><default:tr><default:td>Union goods</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:76%"/><default:col span="1" style="width:24%"/><default:tbody><default:tr><default:td>Union customs legislation</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-1-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-1-paragraph-8-1"><num>(1)</num><content>Schedule 1 (customs declarations) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-8-2"><num>(2)</num><intro>In paragraph 1(4)—</intro><level class="para1" eId="schedule-1-paragraph-8-2-a"><num>(a)</num><content>in paragraph (a), after “United Kingdom” insert “, or removed to Northern Ireland,”;</content></level><level class="para1" eId="schedule-1-paragraph-8-2-b"><num>(b)</num><content>in paragraph (b), before “the export” insert “in the case of goods exported from the United Kingdom,”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-8-3"><num>(3)</num><intro>In paragraph 2(2)—</intro><level class="para1" eId="schedule-1-paragraph-8-3-a"><num>(a)</num><content>in paragraph (a), for the words from “in the United Kingdom” to the end substitute “in, or outside, a specified place”;</content></level><level class="para1" eId="schedule-1-paragraph-8-3-b"><num>(b)</num><intro>in paragraph (b)—</intro><level class="para2" eId="schedule-1-paragraph-8-3-b-i"><num>(i)</num><content>after “have” insert “, or do not have,”;</content></level><level class="para2" eId="schedule-1-paragraph-8-3-b-ii"><num>(ii)</num><content>for “the United Kingdom or to a specified place outside the United Kingdom” substitute “a specified place”.</content></level></level></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-1-paragraph-9-1"><num>(1)</num><content>Schedule 2 (special customs procedures) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-9-2"><num>(2)</num><content>In paragraph 1(2)(a) for the words from “in the United Kingdom” to the end substitute “in, or outside, a specified place”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-9-3"><num>(3)</num><content>In paragraph 5(1), for “the United Kingdom”, in each place it occurs, substitute “Great Britain”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-9-4"><num>(4)</num><intro>In paragraph 9—</intro><level class="para1" eId="schedule-1-paragraph-9-4-a"><num>(a)</num><content>in sub-paragraph (1)(a), for “there” substitute “in Great Britain”;</content></level><level class="para1" eId="schedule-1-paragraph-9-4-b"><num>(b)</num><intro>in sub-paragraph (5)—</intro><level class="para2" eId="schedule-1-paragraph-9-4-b-i"><num>(i)</num><content>after “provisions” insert “, or removed to Northern Ireland,”;</content></level><level class="para2" eId="schedule-1-paragraph-9-4-b-ii"><num>(ii)</num><content>for “the United Kingdom” substitute “Great Britain”;</content></level></level><level class="para1" eId="schedule-1-paragraph-9-4-c"><num>(c)</num><content>in sub-paragraph (6)(a), for “the United Kingdom” substitute “Great Britain”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-9-5"><num>(5)</num><intro>In paragraph 11—</intro><level class="para1" eId="schedule-1-paragraph-9-5-a"><num>(a)</num><content>in paragraph (a), for “the United Kingdom, or” substitute “Great Britain,”;</content></level><level class="para1" eId="schedule-1-paragraph-9-5-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(aa)</num><content>that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-9-6"><num>(6)</num><content>In paragraph 15, in paragraph (b), after “provisions” insert “or are removed to Northern Ireland”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-9-7"><num>(7)</num><content>In paragraph 19, in sub-paragraph (3)(a) after “provisions” insert “or are removed to Northern Ireland”.</content></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-1-paragraph-10-1"><num>(1)</num><content>Schedule 7 (import duty: consequential amendments) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-10-2"><num>(2)</num><content>In paragraph 114, after “Part 1” insert “or section <ref href="#d25e93">40A</ref> or <ref href="#d25e130">40B</ref>”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-10-3"><num>(3)</num><intro>In paragraph 146—</intro><level class="para1" eId="schedule-1-paragraph-10-3-a"><num>(a)</num><content>the existing text becomes sub-paragraph (1);</content></level><level class="para1" eId="schedule-1-paragraph-10-3-b"><num>(b)</num><content><mod>after that sub-paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><content>Where the provisions of CEMA 1979 relating to transit sheds continue to have effect for any purpose (see paragraph <ref href="#d25e1888">158</ref>), the provision amended by sub-paragraph (1) continues to have effect, for that purpose, as if the amendments made by that sub-paragraph were not made.</content></subparagraph></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-4"><num>(4)</num><intro>In paragraph 150(3)(a)—</intro><level class="para1" eId="schedule-1-paragraph-10-4-a"><num>(a)</num><content>after “Part 1” insert “and sections <ref href="#d25e93">40A</ref> and <ref href="#d25e130">40B</ref>”;</content></level><level class="para1" eId="schedule-1-paragraph-10-4-b"><num>(b)</num><content>for “it applies” substitute “they apply”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-5"><num>(5)</num><intro>In paragraph 156—</intro><level class="para1" eId="schedule-1-paragraph-10-5-a"><num>(a)</num><content><mod>for sub-paragraph (2) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><intro>In subsection (2)—</intro><level class="para1"><num>(a)</num><content>in paragraph (b), for “of Council Regulation <ref eId="c00007" href="http://www.legislation.gov.uk/european/regulation/1996/0384">(EC) No 384/96</ref>, as amended from time to time” substitute “it has in Union customs legislation”;</content></level><level class="para1"><num>(b)</num><content>in paragraph (c) for “of Council Regulation <ref eId="c00008" href="http://www.legislation.gov.uk/european/regulation/1997/2026">(EC) No 2026/97</ref>, as amended from time to time” substitute “it has in Union customs legislation”.</content></level></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1" eId="schedule-1-paragraph-10-5-b"><num>(b)</num><content>in sub-paragraph (3)(b), after “Part 1” insert “and sections <ref href="#d25e93">40A</ref> and <ref href="#d25e130">40B</ref>”;</content></level><level class="para1" eId="schedule-1-paragraph-10-5-c"><num>(c)</num><content><mod>for sub-paragraph (4) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(4)</num><content>In subsection (9), in paragraph (c), for “EU law” substitute “retained EU law, or Union customs legislation,”.</content></subparagraph><subparagraph><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(10)</num><content>In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.</content></subsection></quotedStructure></mod></content></subparagraph></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-6"><num>(6)</num><content><mod>After paragraph 157 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><part><num>PART 4</num><heading>Savings and modifications in relation to Northern Ireland</heading><hcontainer name="crossheading" class="schGroup7"><heading>Application of CEMA 1979 etc</heading><paragraph eId="d25e1888" class="schProv1"><num>158</num><subparagraph eId="d25e1892"><num>(1)</num><intro>CEMA 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section <ref href="#d25e346">30A</ref><ref href="#d25e365">(3)</ref>, as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,</content></level><level class="para2"><num>(iii)</num><content>references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the customs territory of the European Union”,</content></level><level class="para2"><num>(iv)</num><content>references to “EU customs duties” were to “duty under section <ref href="#d25e346">30A</ref><ref href="#d25e365">(3)</ref> of the Taxation (Cross-border Trade) Act 2018”,</content></level><level class="para2"><num>(v)</num><content>in section 63(1) and (2), after “place outside” there were inserted “Northern Ireland and” (and the reference to “those States” in section 63(1) included Northern Ireland),</content></level><level class="para2"><num>(vi)</num><intro>in section 78(1B)—</intro><level class="para3"><num>(a)</num><content>in the words before paragraph (a), for “another” there were substituted “a”, and</content></level><level class="para3"><num>(b)</num><content>in paragraphs (a) and (b)(ii) after “place outside” there were inserted “Northern Ireland and”,</content></level></level><level class="para2"><num>(vii)</num><content>in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,</content></level><level class="para2"><num>(viii)</num><content>in section 125(1), for “an EU customs duty” there were substituted “a duty of customs”,</content></level><level class="para2"><num>(ix)</num><content>in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,</content></level><level class="para2"><num>(x)</num><intro>the following references to the United Kingdom were to Northern Ireland—</intro><level class="para3"><num>(a)</num><content>the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);</content></level><level class="para3"><num>(b)</num><content>the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);</content></level><level class="para3"><num>(c)</num><content>the reference in the words after paragraph (b) of section 58C(3);</content></level><level class="para3"><num>(d)</num><content>the second reference in sections 67(1) and 78(2A);</content></level><level class="para3"><num>(e)</num><content>the first reference in sections 69(1) and 70(3), and</content></level></level><level class="para2"><num>(xi)</num><intro>the following were omitted—</intro><level class="para3"><num>(a)</num><content>sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);</content></level><level class="para3"><num>(b)</num><content>the words after paragraph (b) of the definition of “Community transit goods” in section 1;</content></level><level class="para3"><num>(c)</num><content>the words “and the Isle of Man” in sections 34(1), 36(1), 53(1), 64(1) and 66(1)(a) and (d);</content></level><level class="para3"><num>(d)</num><content>the words “or the Isle of Man” in section 43(5);</content></level><level class="para3"><num>(e)</num><content>the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);</content></level><level class="para3"><num>(f)</num><content>the words “subject to subsection (1A) above,” in section 78(2A).</content></level></level></level></subparagraph><subparagraph><num>(2)</num><intro>CEMA 1979 applies, for any purpose in connection with duty under section <ref href="#d25e491">30C</ref>, as if—</intro><level class="para1"><num>(a)</num><content>references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Great Britain that is not also a departure from the United Kingdom, and</content></level><level class="para1"><num>(d)</num><content>references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed) included the arrival of those goods or that person or vehicle in Great Britain.</content></level></subparagraph><subparagraph eId="d25e2098"><num>(3)</num><intro>CEMA 1979—</intro><level class="para1" eId="d25e2104"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section <ref href="#d25e93">40A</ref>, as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iii)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,</content></level><level class="para2"><num>(iv)</num><content>references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed), except in section 78(2A), were to the arrival of those goods or that person or vehicle in Northern Ireland,</content></level><level class="para2"><num>(v)</num><content>references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the Customs territory of the European Union”,</content></level><level class="para2"><num>(vi)</num><content>references to “EU customs duties” were to “duty under section <ref href="#d25e93">40A</ref> of the Taxation (Cross-border Trade) Act 2018”,</content></level><level class="para2"><num>(vii)</num><content>in section 63(1) and (2), after “place outside” there were inserted “Northern Ireland and” (and the reference to “those States” in section 63(1) included Northern Ireland),</content></level><level class="para2"><num>(viii)</num><intro>in section 78(1B)—</intro><level class="para3"><num>(a)</num><content>in the words before paragraph (a), for “another” there were substituted “a”, and</content></level><level class="para3"><num>(b)</num><content>in paragraphs (a) and (b)(ii) after “place outside” there were inserted “Northern Ireland and”,</content></level></level><level class="para2"><num>(ix)</num><content>in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,</content></level><level class="para2"><num>(x)</num><content>in section 125(1), for “an EU customs duty” there were substituted “a duty of customs”,</content></level><level class="para2"><num>(xi)</num><content>in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,</content></level><level class="para2"><num>(xii)</num><intro>the following references to “the United Kingdom” were to “Northern Ireland”—</intro><level class="para3"><num>(a)</num><content>the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);</content></level><level class="para3"><num>(b)</num><content>the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);</content></level><level class="para3"><num>(c)</num><content>the reference in the words after paragraph (b) of section 58C(3);</content></level><level class="para3"><num>(d)</num><content>the second reference in sections 67(1) and 78(2A);</content></level><level class="para3"><num>(e)</num><content>the first reference in sections 69(1) and 70(3), and</content></level></level><level class="para2"><num>(xiii)</num><intro>the following were omitted—</intro><level class="para3"><num>(a)</num><content>sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);</content></level><level class="para3"><num>(b)</num><content>the words after paragraph (b) of the definition of “Community transit goods” in section 1;</content></level><level class="para3"><num>(c)</num><content>the words “and the Isle of Man” in sections 34(1), 36(1), 53(1), 64(1) and 66(1)(a) and (d);</content></level><level class="para3"><num>(d)</num><content>the words “or the Isle of Man” in section 43(5);</content></level><level class="para3"><num>(e)</num><content>the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);</content></level><level class="para3"><num>(f)</num><content>the words “subject to subsection (1A) above,” in section 78(2A).</content></level></level></level></subparagraph><subparagraph><num>(4)</num><intro>The Customs and Excise Duties (General Reliefs) Act 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section <ref href="#d25e346">30A</ref><ref href="#d25e365">(3)</ref> or <ref href="#d25e93">40A</ref>, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 123, 135 and 138(3)(b), were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an EU instrument or an EU obligation were to the provisions of Union customs legislation,</content></level><level class="para2"><num>(ii)</num><content>references to an importation of goods (however framed) included the entry of those goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(iii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iv)</num><content>references to the entry of any person or vehicle into the United Kingdom (however framed) included the arrival of that person or vehicle in Northern Ireland, and</content></level><level class="para2"><num>(v)</num><content>in section 2 (reliefs from customs duty referable to Community practices), for “other” there were substituted “the”.</content></level></level></subparagraph><subparagraph><num>(5)</num><intro>Part 1 of the Finance Act 1994—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section <ref href="#d25e346">30A</ref><ref href="#d25e365">(3)</ref> or <ref href="#d25e93">40A</ref>, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 144(b) and 145(3)(d), (f) and (i), were not made,</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iii)</num><content>any reference to the Community Customs Code were to Union customs legislation, and</content></level><level class="para2"><num>(iv)</num><content>in section 12B(2)(a) (relevant time in case of assessment under section 61 of CEMA 1979) the reference to the United Kingdom were to Northern Ireland, and</content></level></level><level class="para1"><num>(c)</num><intro>applies for any purpose in connection with duty under section <ref href="#d25e491">30C</ref> as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland, and</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland.</content></level></level></subparagraph><subparagraph><num>(6)</num><content>Item 6 of Group 8 of Schedule 8 to the Value Added Tax Act 1994 has effect as if the reference to a temporary storage facility included a transit shed (within the meaning of CEMA 1979 as it has effect as a result of sub-paragraphs <ref href="#d25e1892">(1)</ref> and <ref href="#d25e2098">(3)</ref>).</content></subparagraph><subparagraph><num>(7)</num><intro>Part 3 of the Finance Act 2003 continues to have effect, for any purpose in connection with duty under section <ref href="#d25e346">30A</ref><ref href="#d25e365">(3)</ref> or <ref href="#d25e93">40A</ref>, as if—</intro><level class="para1"><num>(a)</num><content>the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 148(2) and (3), 149, 150(3)(a) and 152, were not made, and</content></level><level class="para1"><num>(b)</num><content>in section 26(8)(c), the words “Union export duty or Union import duty,” were omitted.</content></level></subparagraph><subparagraph><num>(8)</num><content>This paragraph is subject to any provision made by regulations under section <ref href="#d25e398">30B</ref><ref href="#d25e440">(3)</ref>, <ref href="#d25e491">30C</ref><ref href="#d25e555">(5)</ref> or <ref href="#d25e130">40B</ref><ref href="#d25e164">(2)</ref> about the application of the customs and excise Acts (which may, for example, include provision for the application of provisions of the customs and excise Acts either as amended or unamended by Parts 2 and 3 of this Schedule).</content></subparagraph></paragraph></hcontainer></part></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-11" class="schProv1"><num>11</num><content><mod>In Schedule 9 (excise duty amendments connected with withdrawal from EU), after paragraph 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="crossheading" class="schGroup7"><heading>Savings in relation to Northern Ireland</heading><paragraph class="schProv1"><num>10</num><intro>The provisions amended by this Schedule continue to have effect—</intro><level class="para1"><num>(a)</num><content>for any purpose in connection with duty charged as a result of section 4<ref href="#section-4-1">(1)</ref> of the Taxation (Post-transition Period) Act 2020, and</content></level><level class="para1"><num>(b)</num><content>in relation to goods in Northern Ireland,</content></level><wrapUp>as if those provisions were not so amended.</wrapUp></paragraph></hcontainer></quotedStructure></mod></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Isle of Man Act 1979</heading><paragraph eId="schedule-1-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-1-paragraph-12-1"><num>(1)</num><content>The Isle of Man Act 1979 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-12-2"><num>(2)</num><content><mod>In section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (2), before paragraph (a) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(za)</num><content>goods removed to Northern Ireland from the Isle of Man;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-12-3"><num>(3)</num><content><mod>In section 9 (removal of goods from United Kingdom to Isle of Man), after subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><content>Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Finance (No.2) Act 1992</heading><paragraph eId="schedule-1-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-1-paragraph-13-1"><num>(1)</num><content>Section 4 of F(No.2)A 1992 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-2"><num>(2)</num><intro>In subsection (1)—</intro><level class="para1" eId="schedule-1-paragraph-13-2-a"><num>(a)</num><content>for “the United Kingdom” substitute “Northern Ireland”;</content></level><level class="para1" eId="schedule-1-paragraph-13-2-b"><num>(b)</num><content>for “different” substitute “Northern Ireland and a member State or between”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-3"><num>(3)</num><content>In subsection (1A), for “different” substitute “Northern Ireland and a member State or between”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-4"><num>(4)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-13-4-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="schedule-1-paragraph-13-4-a-i"><num>(i)</num><content>omit “EU” in the first place it occurs;</content></level><level class="para2" eId="schedule-1-paragraph-13-4-a-ii"><num>(ii)</num><content>for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);</content></level></level><level class="para1" eId="schedule-1-paragraph-13-4-b"><num>(b)</num><content>in paragraph (b), for “EU legislation” substitute “provision of Union customs legislation”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-5"><num>(5)</num><content>In subsection (5), omit the definition of “EU customs duty”.</content></subparagraph></paragraph></hcontainer></hcontainer><hcontainer name="schedule" eId="schedule-2"><num>SCHEDULE 2<authorialNote class="referenceNote">Section 3</authorialNote></num><heading>Value added tax: amendments relating to the Northern Ireland Protocol etc</heading><part eId="schedule-2-part-1"><num>PART 1</num><heading>Amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph><hcontainer name="crossheading" class="schGroup7"><heading>New Schedules: VAT in Northern Ireland</heading><paragraph eId="schedule-2-paragraph-2" class="schProv1"><num>2</num><content><mod>After Schedule 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule" eId="d25e2643"><num>SCHEDULE 9ZA<authorialNote class="referenceNote">Section 40A(1)</authorialNote></num><heading>VAT on acquisitions in Northern Ireland from member States</heading><part><num>PART 1</num><heading>Charge to VAT for acquisitions in Northern Ireland from member States</heading><hcontainer name="crossheading" class="schGroup7"><heading>Charge to VAT</heading><paragraph eId="d25e2660" class="schProv1"><num>1</num><subparagraph><num>(1)</num><intro>VAT is charged, in accordance with this Schedule, on the acquisition in Northern Ireland of goods from a member State—</intro><level class="para1"><num>(a)</num><content>by reference to the value of the acquisition as determined under Part <ref href="#d25e3381">2</ref> of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>subject to paragraph <ref href="#d25e3915">16</ref>, at the rate of VAT for the time being in force under section 2.</content></level></subparagraph><subparagraph><num>(2)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State in accordance with this Schedule is referred to in this Schedule as “NI acquisition VAT”.</content></subparagraph><subparagraph><num>(4)</num><content>References to VAT (without more) in this Act include NI acquisition VAT.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations make provision about (including provision modifying) the application of provision that applies to value added tax made by or under any enactment (including provision made by or under this Act) to NI acquisition VAT or to goods acquired in Northern Ireland from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Scope of NI acquisition VAT</heading><paragraph eId="d25e2715" class="schProv1"><num>2</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged on any acquisition from a member State of any goods where—</intro><level class="para1"><num>(a)</num><content>the acquisition is a taxable acquisition,</content></level><level class="para1"><num>(b)</num><content>it takes place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>it is not in pursuance of a taxable supply (see section 4(2)), and</content></level><level class="para1"><num>(d)</num><content>the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport.</content></level></subparagraph><subparagraph eId="d25e2749"><num>(2)</num><intro>In this Act, a “taxable acquisition” means an acquisition of goods from a member State that—</intro><level class="para1"><num>(a)</num><content>is not an exempt acquisition (see paragraph <ref href="#d25e4019">17(5)</ref>), and</content></level><level class="para1"><num>(b)</num><content>falls within sub-paragraph <ref href="#d25e2773">(3)</ref> or is an acquisition of goods consisting in a new means of transport.</content></level></subparagraph><subparagraph eId="d25e2773"><num>(3)</num><intro>An acquisition of goods from a member State falls within this sub-paragraph if—</intro><level class="para1"><num>(a)</num><intro>the goods are acquired in the course or furtherance of—</intro><level class="para2"><num>(i)</num><content>any business carried on by any person, or</content></level><level class="para2"><num>(ii)</num><content>any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body,</content></level></level><level class="para1"><num>(b)</num><content>it is the person who carries on that business or those activities who acquires the goods, and</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is taxable in a member State at the time of the transaction in pursuance of which the goods are acquired, and</content></level><level class="para2"><num>(ii)</num><content>in participating in that transaction, acts in the course or furtherance of a business carried on by the supplier.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of acquisition of goods from a member State</heading><paragraph eId="d25e2824" class="schProv1"><num>3</num><subparagraph eId="d25e2828"><num>(1)</num><intro>References in this Act to the acquisition of goods from a member State are to an acquisition of goods in pursuance of a transaction that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods (including anything treated for the purposes of this Act as a supply of goods), and</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods from a member State (whether by or under the direction of the supplier, the person who acquires the goods or any other person),</content></level><wrapUp>and references in this Act, in relation to such an acquisition, to the supplier are to be construed accordingly.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Where the person with the property in any goods does not change in consequence of anything which is treated for the purposes of this Act as a supply of goods, that supply is to be treated for the purposes of this Act as a transaction in pursuance of which there is an acquisition by the person making the supply.</content></subparagraph><subparagraph><num>(3)</num><content>The Treasury may by regulations make provision about the circumstances in which an acquisition of goods is not to be treated as an acquisition of goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Time of acquisition</heading><paragraph class="schProv1"><num>4</num><subparagraph eId="d25e2867"><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining the time that goods were acquired from a member State is that they are treated as being acquired on the earlier of—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month after the month in which the first removal of the goods occurs, and</content></level><level class="para1" eId="d25e2879"><num>(b)</num><content>the day a relevant invoice is issued in respect of the transaction in pursuance of which the goods were acquired.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><content>different rules apply to acquisitions to which Part <ref href="#d25e8331">4</ref> of Schedule 9ZB applies (warehouses), and</content></level><level class="para1" eId="d25e2900"><num>(b)</num><content>the Commissioners may by regulations provide for different rules to apply in any case described in those regulations.</content></level></subparagraph><subparagraph eId="d25e2906"><num>(3)</num><content>Regulations under sub-paragraph <ref href="#d25e2900">(2)(b)</ref> may include provision treating an acquisition as a series of acquisitions taking place at different times.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph <ref href="#d25e2867">(1)</ref> “relevant invoice” means an invoice of a description prescribed by regulations made by the Commissioners.</content></subparagraph><subparagraph eId="d25e2924"><num>(5)</num><content>For the purposes of this Act “first removal”, in relation to goods acquired, means the first removal of the goods in the course of the transaction in pursuance of which they are acquired.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Place of acquisition</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining whether goods are acquired in Northern Ireland is that they are treated as being acquired in Northern Ireland if—</intro><level class="para1" eId="d25e2943"><num>(a)</num><content>they are acquired in pursuance of a transaction which involves their removal from a member State to Northern Ireland and which does not involve their removal from Northern Ireland, or</content></level><level class="para1" eId="d25e2949"><num>(b)</num><content>they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier (see paragraph <ref href="#d25e3281">7</ref>).</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><intro>goods are not treated as being acquired in Northern Ireland by virtue of sub-paragraph <ref href="#d25e2949">(1)(b)</ref> where it is established in accordance with regulations made by the Commissioners that VAT—</intro><level class="para2" eId="d25e2973"><num>(i)</num><content>has been paid in a member State on the acquisition of those goods, and</content></level><level class="para2" eId="d25e2979"><num>(ii)</num><content>fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by sub-paragraph <ref href="#d25e2943">(1)(a)</ref>, and</content></level></level><level class="para1"><num>(b)</num><content>different rules apply to acquisitions to which paragraph <ref href="#d25e8394">16</ref> or <ref href="#d25e8706">17</ref> of Schedule 9ZB applies.</content></level></subparagraph><subparagraph><num>(3)</num><content>If an acquisition of goods is not treated, for the purposes of this Act, as taking place in Northern Ireland it is treated for those purposes as an acquisition taking place outside Northern Ireland.</content></subparagraph><subparagraph eId="d25e3006"><num>(4)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person is to be treated as having made use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier for the purposes of the acquisition of any goods, and</content></level><level class="para1"><num>(b)</num><content>for the refund, in prescribed circumstances, of NI acquisition VAT paid on acquisitions of goods in relation to which the conditions in sub-paragraph <ref href="#d25e2973">(2)(a)(i)</ref> and <ref href="#d25e2979">(ii)</ref> are met.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Acquisitions from persons belonging in member States</heading><paragraph class="schProv1"><num>6</num><subparagraph eId="d25e3037"><num>(1)</num><intro>Sub-paragraph <ref href="#d25e3076">(2)</ref> applies where—</intro><level class="para1"><num>(a)</num><content>a person (“the original supplier”) makes a supply of goods to a person who belongs in a member State (“the intermediate supplier”),</content></level><level class="para1"><num>(b)</num><content>that supply involves the removal of the goods from a member State and their removal to Northern Ireland but does not involve the removal of the goods from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>both that supply and the removal of the goods to Northern Ireland are for the purposes of the making of a supply by the intermediate supplier to another person (“the customer”) who is registered under this Act,</content></level><level class="para1"><num>(d)</num><content>neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State, and</content></level><level class="para1"><num>(e)</num><content>there would be a taxable acquisition by the customer if the supply to the customer involved the removal of goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph eId="d25e3076"><num>(2)</num><intro>Where this sub-paragraph applies—</intro><level class="para1"><num>(a)</num><content>the supply by the original supplier to the intermediate supplier is ignored for the purposes of this Act, and</content></level><level class="para1"><num>(b)</num><content>the supply by the intermediate supplier to the customer is treated for the purposes of this Act, other than for the purposes of Part <ref href="#d25e4789">8</ref> of this Schedule, as if it did involve the removal of the goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph eId="d25e3097"><num>(3)</num><intro>For the purposes of this Act, other than for the purposes of Part <ref href="#d25e4789">8</ref> of this Schedule, a supply of goods is treated as involving their removal from a member State to Northern Ireland, and is treated as not being a taxable supply if—</intro><level class="para1" eId="d25e3106"><num>(a)</num><content>the supply is made by a person belonging in a member State to a person who is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>the supply involves the installation or assembly of the goods at a place in Northern Ireland to which they are removed, and</content></level><level class="para1"><num>(c)</num><content>were the supply to be treated as described in the words before paragraph <ref href="#d25e3106">(a)</ref>, there would be a taxable acquisition by the registered person.</content></level></subparagraph><subparagraph eId="d25e3127"><num>(4)</num><intro>But neither sub-paragraph <ref href="#d25e3076">(2)</ref> nor sub-paragraph <ref href="#d25e3097">(3)</ref> applies in relation to a supply unless—</intro><level class="para1"><num>(a)</num><content>in the case of sub-paragraph <ref href="#d25e3076">(2)</ref>, the intermediate supplier, or</content></level><level class="para1"><num>(b)</num><content>in the case of sub-paragraph <ref href="#d25e3097">(3)</ref>, the person making the supply,</content></level><wrapUp>complies with such requirements to provide information to the Commissioners or to the person supplied as may be specified in regulations made by the Commissioners.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>The requirements to provide information that may be specified in regulations include—</intro><level class="para1"><num>(a)</num><content>requirements to provide documents (for example, invoices);</content></level><level class="para1"><num>(b)</num><content>requirements to provide information or documents before a supply is made (as well as after);</content></level><level class="para1"><num>(c)</num><content>requirements as to the content and form of information or documents to be provided;</content></level><level class="para1"><num>(d)</num><content>requirements as to the manner in which information or documents are to be provided.</content></level></subparagraph><subparagraph><num>(6)</num><content>Where a taxable acquisition is treated as having been made by virtue of this paragraph, that acquisition is treated as taking place at the time referred to in paragraph <ref href="#d25e2879">4(1)(b)</ref> (day on which invoice issued).</content></subparagraph><subparagraph><num>(7)</num><intro>For the purposes of this paragraph a person belongs in a member State if—</intro><level class="para1"><num>(a)</num><content>the person is taxable in a member State,</content></level><level class="para1"><num>(b)</num><content>the person does not have any business establishment or other fixed establishment in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>the person’s usual place of residence is not in Northern Ireland,</content></level><level class="para1" eId="d25e3222"><num>(d)</num><content>the person is not identified for the purposes of VAT in Northern Ireland and is not required, as a result of regulations under paragraph <ref href="#d25e3281">7</ref>, to make a request to be so identified, and</content></level><level class="para1"><num>(e)</num><content>the person does not have a VAT representative who is identified for the purposes of VAT in Northern Ireland in connection with acting on the person’s behalf, and is not for the time being required to appoint one who would be identified for those purposes.</content></level></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraph <ref href="#d25e3222">(7)(d)</ref>, whether a person is required to be registered under this Act, ignore any supplies made by the person that would be ignored for the purposes of this Act if the person belonged in a member State and complied with the information requirements that would apply by virtue of sub-paragraph <ref href="#d25e3127">(4)</ref>.</content></subparagraph><subparagraph><num>(9)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any goods are acquired from a member State in a case which corresponds, in relation to another member State, to the case described in sub-paragraph <ref href="#d25e3037">(1)</ref> in relation to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>the person who acquires the goods is registered under this Act, is identified for the purposes of VAT in Northern Ireland and would be the intermediate supplier in relation to that corresponding case,</content></level><wrapUp>the supply to that person of those goods and the supply by that person of those goods to the person who would be the customer in that corresponding case are to be ignored for the purposes of this Act.</wrapUp></subparagraph><subparagraph><num>(10)</num><content>References in this paragraph to a person being taxable in a member State do not include references to a person who is so taxable by virtue only of provisions of the law of that member State corresponding to the provisions of this Act by virtue of which a person who is not registered under this Act is a taxable person if the person is required to be so registered.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Identification of persons for the purposes of VAT in Northern Ireland</heading><paragraph eId="d25e3281" class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations make provision for the identification of persons for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>In this Act “identified for the purposes of VAT in Northern Ireland” means identified in accordance with regulations under this paragraph.</content></subparagraph><subparagraph><num>(3)</num><intro>A person may only be identified for the purposes of VAT in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person is registered under this Act, or</content></level><level class="para1"><num>(b)</num><content>the person acts on behalf of a person in relation to VAT in Northern Ireland as a VAT representative.</content></level></subparagraph><subparagraph><num>(4)</num><intro>Regulations may make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person may request to be identified for the purposes of VAT in Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>for a person to be required to request to be identified for the purposes of Northern Ireland VAT;</content></level><level class="para1"><num>(c)</num><content>about the circumstances in which the Commissioners may determine that a person is identified for the purposes of VAT in Northern Ireland otherwise than at the person’s request;</content></level><level class="para1"><num>(d)</num><content>requiring a person to notify the Commissioners of such matters as may be specified for the purpose of allowing the Commissioners to ascertain whether a person should be identified for the purposes VAT in Northern Ireland;</content></level><level class="para1"><num>(e)</num><content>about the circumstances in which a person is to be treated, for such purposes as may be specified, as if they were identified for the purposes of VAT in Northern Ireland (and which may include circumstances where the person is neither registered under this Act nor acting as a VAT representative);</content></level><level class="para1"><num>(f)</num><content>about the circumstances in which a person ceases to be identified for the purposes of VAT in Northern Ireland.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Regulations may also make provision—</intro><level class="para1"><num>(a)</num><content>about a specified means of communicating the fact of a person’s identification for the purposes of VAT in Northern Ireland (and that means is referred to in this Act as an “NI VAT identifier”);</content></level><level class="para1"><num>(b)</num><content>about the circumstances in which a person may use, or is required to use, an NI VAT identifier (for example, in connection with the making of a transaction or return).</content></level></subparagraph><subparagraph><num>(6)</num><content>In this paragraph “specified” means specified in regulations.</content></subparagraph></paragraph></hcontainer></part><part eId="d25e3381"><num>PART 2</num><heading>Valuation of acquisitions</heading><hcontainer name="crossheading" class="schGroup7"><heading>Valuation of acquisitions from member States</heading><paragraph class="schProv1"><num>8</num><subparagraph eId="d25e3393"><num>(1)</num><content>For the purposes of this Act the value of any acquisition of goods from a member State is taken to be the value of the transaction in pursuance of which they are acquired.</content></subparagraph><subparagraph><num>(2)</num><intro>Where goods are acquired from a member State otherwise than in pursuance of a taxable supply, the value of the transaction in pursuance of which they are acquired is to be determined for the purposes of sub-paragraph <ref href="#d25e3393">(1)</ref> in accordance with this Part, and for those purposes—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs <ref href="#d25e3432">(3)</ref> to <ref href="#d25e3444">(5)</ref> have effect subject to paragraphs <ref href="#d25e3453">9</ref> to <ref href="#d25e3807">13</ref>, and</content></level><level class="para1"><num>(b)</num><content>section 19 and Schedule 6 do not apply in relation to the transaction.</content></level></subparagraph><subparagraph eId="d25e3432"><num>(3)</num><content>If the transaction is for a consideration in money, its value is taken to be such amount as is equal to the consideration.</content></subparagraph><subparagraph><num>(4)</num><content>If the transaction is for a consideration not consisting or not wholly consisting of money, its value is taken to be such amount in money as is equivalent to the consideration.</content></subparagraph><subparagraph eId="d25e3444"><num>(5)</num><content>Where a transaction in pursuance of which goods are acquired from a member State is not the only matter to which a consideration in money relates, the transaction is deemed to be for such part of the consideration as is properly attributable to it.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Transactions below market value</heading><paragraph eId="d25e3453" class="schProv1"><num>9</num><subparagraph eId="d25e3457"><num>(1)</num><intro>Where, in the case of the acquisition of any goods from a member State—</intro><level class="para1" eId="d25e3463"><num>(a)</num><content>the relevant transaction (see paragraph <ref href="#d25e3807">13</ref>) is for a consideration in money,</content></level><level class="para1"><num>(b)</num><content>the value of the relevant transaction is (apart from this paragraph) less than the transaction‘s open market value,</content></level><level class="para1"><num>(c)</num><content>the supplier and the person who acquires the goods are connected, and</content></level><level class="para1" eId="d25e3484"><num>(d)</num><content>that person is not entitled under sections 25 and 26 to credit for all the VAT on the acquisition,</content></level><wrapUp>the Commissioners may direct that the value of the relevant transaction is taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>A direction under this paragraph must be given—</intro><level class="para1"><num>(a)</num><content>by notice in writing to the person by whom the acquisition in question is made, and</content></level><level class="para1"><num>(b)</num><content>within the period of 3 years commencing with the relevant time (see paragraph <ref href="#d25e3807">13</ref>).</content></level></subparagraph><subparagraph><num>(3)</num><intro>A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction—</intro><level class="para1"><num>(a)</num><content>in pursuance of which goods are acquired by the person from a member State after the giving of the notice, or after such later date as may be specified in the notice, and</content></level><level class="para1"><num>(b)</num><content>as to which the conditions in paragraphs <ref href="#d25e3463">(a)</ref> to <ref href="#d25e3484">(d)</ref> of sub-paragraph <ref href="#d25e3457">(1)</ref> are satisfied,</content></level><wrapUp>is be taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, the open market value of a transaction in pursuance of which goods are acquired from a member State is to be taken to be the amount which would fall to be taken as its value under paragraph <ref href="#d25e3432">8(3)</ref> if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies for the purpose of determining whether a person is connected with another for the purposes of this paragraph.</content></subparagraph><subparagraph><num>(6)</num><content>A direction under this paragraph may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Value where goods subject to excise duty etc</heading><paragraph class="schProv1"><num>10</num><subparagraph><num>(1)</num><intro>This paragraph applies, in such cases as the Commissioners may by regulations prescribe, to an acquisition—</intro><level class="para1"><num>(a)</num><content>of goods acquired in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>where those goods are charged with a relevant duty, and</content></level><level class="para1"><num>(c)</num><content>that is not an acquisition that is treated, by virtue of paragraph <ref href="#d25e8538">16(7)</ref> of Schedule 9ZB, as taking place before the time which is the duty point (within the meaning given by paragraph <ref href="#d25e8621">16(11)</ref> of that Schedule).</content></level></subparagraph><subparagraph><num>(2)</num><content>The value of the relevant transaction in relation to an acquisition to which this paragraph applies is the sum of the value of that transaction (apart from this paragraph) and the total amount of relevant duty charged that is not already reflected in the value of that transaction.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “relevant duty” in relation to an acquisition means—</intro><level class="para1"><num>(a)</num><content>a duty of excise charged in connection with the removal of goods to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>any EU customs duty or agricultural levy of the European Union charged on that removal in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Transfer or disposal for no consideration</heading><paragraph class="schProv1"><num>11</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State in pursuance of anything which is treated as a supply for the purposes of this Act as a result of paragraph 5(1) of Schedule 4 or paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB and there is no consideration, sub-paragraph <ref href="#d25e3658">(3)</ref> applies for determining the value of the relevant transaction.</content></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph <ref href="#d25e3658">(3)</ref> also applies for determining the value of the relevant transaction in the case of an acquisition by a supplier that is deemed to take place as a result of paragraph <ref href="#d25e6057">60(2)(c)</ref> or <ref href="#d25e6115">61(2)(c)</ref>.</content></subparagraph><subparagraph eId="d25e3658"><num>(3)</num><intro>The value of the relevant transaction is taken to be—</intro><level class="para1" eId="d25e3664"><num>(a)</num><content>such consideration in money as would be payable by the supplier if the supplier were, at the time of the acquisition, to purchase goods identical in every respect (including age and condition) to the goods concerned,</content></level><level class="para1" eId="d25e3670"><num>(b)</num><content>where the value cannot be ascertained in accordance with paragraph <ref href="#d25e3664">(a)</ref>, such consideration in money as would be payable by the supplier if the supplier were, at that time, to purchase goods similar to, and of the same age and condition as, the goods concerned, or</content></level><level class="para1"><num>(c)</num><content>where the value cannot be ascertained in accordance with paragraph <ref href="#d25e3664">(a)</ref> or <ref href="#d25e3670">(b)</ref>, the cost of producing the goods concerned if they were produced at that time.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph <ref href="#d25e3658">(3)</ref>, the amount of consideration in money that would be payable by any person if the person were to purchase any goods is taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Foreign currency transactions</heading><paragraph class="schProv1"><num>12</num><subparagraph eId="d25e3707"><num>(1)</num><intro>Subject to the following provisions of this paragraph, where—</intro><level class="para1"><num>(a)</num><content>goods are acquired from a member State, and</content></level><level class="para1"><num>(b)</num><content>any sum relevant for determining the value of the relevant transaction is expressed in a currency other than sterling,</content></level><wrapUp>then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling of that sum in the currency in question by the person making the acquisition.</wrapUp></subparagraph><subparagraph eId="d25e3727"><num>(2)</num><intro>Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies—</intro><level class="para1"><num>(a)</num><content>rates of exchange, or</content></level><level class="para1"><num>(b)</num><content>methods of determining rates of exchange,</content></level><wrapUp>a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph <ref href="#d25e3707">(1)</ref> provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>An option for the purposes of sub-paragraph <ref href="#d25e3727">(2)</ref> for the use of a particular rate or method of determining a rate—</intro><level class="para1"><num>(a)</num><content>may not be exercised by any person except in relation to all such transactions in pursuance of which goods are acquired by the person from a member State as are of a particular description or after a particular date, and</content></level><level class="para1"><num>(b)</num><content>may not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.</content></level></subparagraph><subparagraph eId="d25e3771"><num>(4)</num><content>In specifying a method of determining a rate of exchange, a notice published by the Commissioners under sub-paragraph <ref href="#d25e3727">(2)</ref> may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of the transactions in pursuance of which goods are acquired by the person from a member State, of a rate of exchange which is different from any which would otherwise apply.</content></subparagraph><subparagraph><num>(5)</num><content>On an application made in accordance with provision contained in a notice under sub-paragraph <ref href="#d25e3771">(4)</ref>, the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such transactions and subject to such conditions as they think fit.</content></subparagraph><subparagraph><num>(6)</num><content>A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners.</content></subparagraph><subparagraph><num>(7)</num><content>Where goods are acquired from a member State, the appropriate rate of exchange is to be determined for the purpose of valuing the relevant transaction by reference to the relevant time; and, accordingly, the day on which that time falls is the relevant day for the purposes of sub-paragraph <ref href="#d25e3707">(1)</ref>.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of “relevant transaction” and “relevant time”</heading><paragraph eId="d25e3807" class="schProv1"><num>13</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“relevant transaction”, in relation to any acquisition of goods from a member State, means the transaction in pursuance of which the goods are acquired;</content></hcontainer><hcontainer name="definition"><intro>“the relevant time”, in relation to any such acquisition, means—</intro><level class="para1"><num>(a)</num><content>if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under paragraph <ref href="#d25e2900">4(2)(b)</ref>, the time of the first removal of the goods (see paragraph <ref href="#d25e2924">4(5)</ref>), and</content></level><level class="para1"><num>(b)</num><content>in any other case, the time of acquisition.</content></level></hcontainer></paragraph></hcontainer></part><part><num>PART 3</num><heading>Payment of NI acquisition VAT by taxable persons</heading><hcontainer name="crossheading" class="schGroup7"><heading>Input tax and output tax</heading><paragraph eId="d25e3845" class="schProv1"><num>14</num><subparagraph eId="d25e3849"><num>(1)</num><content>NI acquisition VAT is input tax in relation to the taxable person acquiring the goods in question if the goods are used or are to be used for the purpose of any business carried on or to be carried on by the person.</content></subparagraph><subparagraph><num>(2)</num><content>NI acquisition VAT is output tax in relation to the taxable person acquiring the goods in question (including VAT which is also to be counted as input tax by virtue of sub-paragraph <ref href="#d25e3849">(1)</ref>).</content></subparagraph><subparagraph><num>(3)</num><content>Subsections (5) to (6A) of section 24 (input tax and output tax) apply to NI acquisition VAT as they apply to VAT on the supply or importation of goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Payment of NI acquisition VAT</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><content>A taxable person must account for and pay NI acquisition VAT by reference to prescribed accounting periods (see section 25(1)).</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) to (6) of section 25 (payment by reference to accounting period and credit for input tax against output tax) contain provision relevant to the payment of NI acquisition VAT.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (7) of that section (power to make order excluding credit for VAT paid) applies to acquisitions in Northern Ireland from a member State as it applies to the supply of goods.</content></subparagraph><subparagraph><num>(4)</num><content>Section 26(1) has effect as if the reference to “input tax on supplies and importations” included input tax on acquisitions in Northern Ireland from a member State.</content></subparagraph><subparagraph><num>(5)</num><content>That section and sections 26A to 28 contain further provision relevant to the payment of NI acquisition VAT.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Reliefs etc</heading><hcontainer name="crossheading" class="schGroup7"><heading>Reduced rate</heading><paragraph eId="d25e3915" class="schProv1"><num>16</num><subparagraph eId="d25e3919"><num>(1)</num><intro>NI acquisition VAT is charged at the rate of 5% (instead of at the rate provided by section 2) if—</intro><level class="para1" eId="d25e3925"><num>(a)</num><content>the acquisition in question is of goods the supply of which would be a supply of a description for the time being specified in Schedule 7A (charge at reduced rate), or</content></level><level class="para1" eId="d25e3931"><num>(b)</num><content>the acquisition in question is of a description for the time being specified in regulations made by the Treasury for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(2)</num><content>Regulations under this paragraph may provide that sub-paragraph <ref href="#d25e3925">(1)(a)</ref> does not apply to a description of a supply specified in Schedule 7A that is specified in those regulations.</content></subparagraph><subparagraph><num>(3)</num><content>The power to specify a description of an acquisition conferred by sub-paragraph <ref href="#d25e3931">(1)(b)</ref> may be exercised so as to describe an acquisition of goods by reference to matters unrelated to the characteristics of the goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Zero-rating and exempt acquisitions</heading><paragraph eId="d25e3958" class="schProv1"><num>17</num><subparagraph eId="d25e3962"><num>(1)</num><content>Section 30(3) (zero-rating) applies to an acquisition of goods in Northern Ireland from a member State as it would apply to an importation of those goods.</content></subparagraph><subparagraph><num>(2)</num><intro>The Treasury may by regulations provide—</intro><level class="para1"><num>(a)</num><content>that sub-paragraph <ref href="#d25e3962">(1)</ref> does not apply to an acquisition of goods specified or described in the regulations;</content></level><level class="para1"><num>(b)</num><content>that no NI acquisition VAT is chargeable on an acquisition of goods specified or described in the regulations.</content></level></subparagraph><subparagraph eId="d25e3989"><num>(3)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where—</intro><level class="para1"><num>(a)</num><content>the supply in question involves both the removal of the goods from Northern Ireland and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph <ref href="#d25e2715">2</ref>, and</content></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(4)</num><content>Section 30(10) applies to a supply of goods that has been zero-rated in pursuance of regulations made under sub-paragraph <ref href="#d25e3989">(3)</ref> as it applies to a supply of goods that has been zero-rated in pursuance of regulations made under section 30(8) or (9).</content></subparagraph><subparagraph eId="d25e4019"><num>(5)</num><content>An acquisition of goods from a member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply (see section 31).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Refunds and reliefs</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sections 33 to 33C, 33E and 34 apply to an acquisition of goods from a member State as they apply to a supply of those goods.</content></subparagraph><subparagraph eId="d25e4038"><num>(2)</num><content>The Treasury may by order make provision for relieving from NI acquisition VAT if, or to the extent that, relief from VAT would be given by an order under section 37 (relief from VAT on importation) if the acquisition in question were an importation.</content></subparagraph><subparagraph><num>(3)</num><intro>An order under sub-paragraph <ref href="#d25e4038">(2)</ref> may provide for relief to be subject to such conditions as appear to the Treasury to be necessary or expedient, which may include conditions—</intro><level class="para1"><num>(a)</num><content>prohibiting or restricting the disposal of or dealing with the goods concerned;</content></level><level class="para1"><num>(b)</num><content>framed by reference to the conditions to which, by virtue of any order under section 37 in force at the time of the acquisition, relief under such an order would be subject in the case of an importation of the goods concerned.</content></level></subparagraph><subparagraph><num>(4)</num><content>Where relief from NI acquisition VAT given by an order under this paragraph was subject to a condition that has been breached or not complied with, the VAT becomes payable at the time of the breach or, as the case may be, at the latest time allowed for compliance.</content></subparagraph><subparagraph><num>(5)</num><content>Section 38 has effect as if after “by him” there were inserted “or on the acquisition of goods by that person from member States”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Refunds in relation to new means of transport supplied to member States</heading><paragraph eId="d25e4080" class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport that involves the removal of the goods to a member State from Northern Ireland, the Commissioners must, on a claim made in that behalf, refund to that person, as the case may be—</intro><level class="para1"><num>(a)</num><content>the amount of any VAT on the supply of that means of transport to that person, or</content></level><level class="para1"><num>(b)</num><content>the amount of any VAT paid by that person on the acquisition of that means of transport from a member State or on its importation into the United Kingdom as a result of its entry into Northern Ireland.</content></level></subparagraph><subparagraph eId="d25e4102"><num>(2)</num><content>But the amount of VAT that is to be refunded under this paragraph is not to exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated.</content></subparagraph><subparagraph><num>(3)</num><intro>A claim for refund of VAT under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made within such time and in such form and manner as may be specified in regulations made by the Commissioners,</content></level><level class="para1"><num>(b)</num><content>contain such information as may be specified in those regulations, and</content></level><level class="para1"><num>(c)</num><content>be accompanied by such documents as may be specified in those regulations.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Application of Act to acquisitions in particular cases</heading><hcontainer name="crossheading" class="schGroup7"><heading>Crown application</heading><paragraph class="schProv1"><num>20</num><content>Subsections (3) and (4) of section 41 (application to the Crown) apply to NI acquisition VAT as they apply to VAT chargeable on the supply of goods.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Groups of companies</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><content>Section 43 (groups of companies) applies to an acquisition of goods from a member State as it would apply to an importation of those goods as if the reference in subsection (1)(c) to section 38 were omitted.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (9) of section 44 (supplies to groups) apply to input tax on acquisitions as they applies to input tax on supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Partnerships</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>Subsection (1) of section 45 (partnerships) applies to persons carrying on in partnership activities, other than carrying on a business, in the course or furtherance of which they acquire goods from a member State as it apples to persons carrying on a business in partnership.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (5) of that section apply to a liability for NI acquisition VAT as they apply to VAT on the supply of goods or services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Unincorporated bodies, personal representative etc</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><content>In section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) any reference to “a business” includes any activity in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from a member State.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (3) of that section (no account to be taken in change of members of a club, association or organisation) applies in relation to the determination of whether goods are acquired from a member State by a club, association or organization mentioned in that subsection as it applies in relation to the determination of whether goods or services are supplied by such a club, association or organisation.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Agents</heading><paragraph class="schProv1"><num>24</num><subparagraph eId="d25e4210"><num>(1)</num><content>Where goods are acquired from a member State by a person who is not a taxable person (“N”) and a taxable person (“T”) acts in relation to the acquisition and then supplies the goods in T’s own name as agent of N, the goods are to be treated for the purposes of this Act as acquired and supplied by T as principal.</content></subparagraph><subparagraph><num>(2)</num><intro>Section 47 (agents) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to “subsection (1) above” were to “subsection (1) and paragraph <ref href="#d25e4210">24(1)</ref> of Schedule 9ZA”;</content></level><level class="para1"><num>(b)</num><content>the reference in subsection (2A) to “subsection (1) above” were to “subsection (1) or paragraph <ref href="#d25e4210">24(1)</ref> of Schedule 9ZA”.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>VAT representatives</heading><paragraph class="schProv1"><num>25</num><content>Subsection (1)(a) of section 48 (VAT representatives and security) applies to a person who, without being a taxable person, acquires goods in Northern Ireland from one or more member States as it applies to a person who, without being a taxable person, makes taxable supplies.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Margin schemes</heading><paragraph class="schProv1"><num>26</num><content>Section 50A(5) (margin schemes) has effect as if after “supply,” there were inserted “acquisition”.</content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Administration, collection and enforcement</heading><hcontainer name="crossheading" class="schGroup7"><heading>Breaches of regulatory provisions</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Section 69(1) (breaches of regulatory provisions) applies to a failure to comply with a requirement imposed under paragraph <ref href="#d25e5033">42</ref>, <ref href="#d25e5563">52</ref> or <ref href="#d25e6308">65(1)</ref> or <ref href="#d25e6320">(2)</ref><ref href="#d25e6326">(a)</ref> of this Schedule as it applies to a requirement imposed under the provisions mentioned in subsection (1)(a) of that section.</content></subparagraph><subparagraph><num>(2)</num><content>Section 69(2) has effect as if after “imposed under” there were inserted “paragraph <ref href="#d25e6284">64</ref> or <ref href="#d25e6332">65(2)(b)</ref> of Schedule 9ZA or”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Offences</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Any reference in section 72(1) or (8) (offences)—</intro><level class="para1"><num>(a)</num><content>to the evasion of VAT includes a reference to the obtaining of a refund under regulations made under paragraph <ref href="#d25e3006">5(4)</ref> or under paragraph <ref href="#d25e4080">19</ref>, and</content></level><level class="para1"><num>(b)</num><content>to the amount of VAT, in relation to such a refund, is to be construed as a reference to the amount falsely claimed by way of refund.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (5) of section 72 applies to a claim for a refund under regulations made under paragraph <ref href="#d25e3006">5(4)</ref> or under paragraph <ref href="#d25e4080">19</ref> as it applies to a claim for a refund under the provisions mentioned in paragraph (a) of that subsection.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Failure to make returns</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><content>Subsection (3) of section 73 (failure to make returns etc) applies to an amount which by reason of the cancellation of a person’s registration under paragraph <ref href="#d25e5086">43(2)</ref>, <ref href="#d25e5136">43(5)</ref> or <ref href="#d25e5678">53(5)</ref> ought not to have been paid as it applies to an amount which ought not to have been paid by reason of the cancellation of a person’s registration under any of the provisions mentioned in that subsection.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (7) of that section applies to the acquisition of goods from a member State by a taxable person as it applies to the supply of goods to a taxable person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interest on VAT</heading><paragraph class="schProv1"><num>30</num><content>Paragraph (c) of Section 74(1) applies to a person who was, but should no longer have been, exempted from registration (under Part <ref href="#d25e4789">8</ref> of this Schedule) under paragraph <ref href="#d25e5218">44</ref> as it applies to a person who was, but should no longer have been, exempted from registration under any of the provisions mentioned in that paragraph.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Assessment in cases of acquisitions of certain goods by non-taxable persons</heading><paragraph eId="d25e4397" class="schProv1"><num>31</num><subparagraph><num>(1)</num><intro>Where a person who has, at a time when the person was not a taxable person, acquired in Northern Ireland from a member State any goods subject to a duty of excise or consisting in a new means of transport and—</intro><level class="para1"><num>(a)</num><content>notification of that acquisition has not been given to the Commissioners by the person who is required to give one by regulations under paragraph <ref href="#d25e6745">73(4)</ref> (whether before or after this paragraph comes into force),</content></level><level class="para1"><num>(b)</num><content>the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete, or</content></level><level class="para1"><num>(c)</num><content>there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,</content></level><wrapUp>the Commissioners may assess the amount of VAT due on the acquisition to the best of their judgment and notify their assessment to that person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>An assessment under this paragraph must be made within the time limits provided for in section 77 and may not be made after the later of—</intro><level class="para1"><num>(a)</num><content>2 years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph <ref href="#d25e6745">73(4)</ref>, and</content></level><level class="para1" eId="d25e4445"><num>(b)</num><content>one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,</content></level><wrapUp>but (subject to section 77) where further such evidence comes to the Commissioners’ knowledge after the making of an assessment under this section, another assessment may be made under this paragraph, in addition to any earlier assessment.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>Where an amount has been assessed and notified to any person under this paragraph, it is, subject to the provisions of this Act as to appeals, deemed to be an amount of VAT due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, notification to a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who made the acquisition in question is to be treated as notification to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Assessment of amounts due</heading><paragraph class="schProv1"><num>32</num><intro>Section 77 (time limits and supplementary assessments) has effect as if—</intro><level class="para1"><num>(a)</num><content>in subsection (1), in the words before paragraph (a), after “or 76” there were inserted “or paragraph <ref href="#d25e4397">31</ref> of Schedule 9ZA”;</content></level><level class="para1"><num>(b)</num><content>in paragraph (a) of that subsection, after “importation” there were inserted “or acquisition”;</content></level><level class="para1"><num>(c)</num><content>in subsection (4), after “importation” there were inserted “, acquisition”;</content></level><level class="para1"><num>(d)</num><content><mod>in subsection (4C) after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(aza)</num><content>paragraph <ref href="#d25e4909">40</ref> or <ref href="#d25e5228">44(2)</ref> of Schedule 9ZA,</content></level><level class="para1"><num>(azb)</num><content>paragraph <ref href="#d25e5466">50</ref> of that Schedule,</content></level><level class="para1"><num>(azc)</num><content>regulations under paragraph <ref href="#d25e6745">73(4)</ref> of that Schedule,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(e)</num><content>in subsection (6), after “73(6)(b)” there were inserted “or paragraph <ref href="#d25e4445">31(2)(b)</ref> of Schedule 9ZA”.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Credit for, or repayment of, overstated or overpaid VAT</heading><paragraph class="schProv1"><num>33</num><content>In section 80 (credit for, or repayment of, overstated or overpaid VAT) has effect as if in subsection (3C) reference to VAT provisions included any provision of any EU instrument relating to VAT, or to any matter connected with VAT, that has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 (general implementation of withdrawal agreement).</content></paragraph></hcontainer></part><part><num>PART 7</num><heading>Appeals and supplementary provision</heading><hcontainer name="crossheading" class="schGroup7"><heading>Appeals</heading><paragraph class="schProv1"><num>34</num><subparagraph><num>(1)</num><intro>The following matters are to be treated as if they were included in the list of matters in subsection (1) of section 83 (matters subject to appeal to the tribunal)—</intro><level class="para1"><num>(a)</num><content>the VAT chargeable on the acquisition of goods from a member State;</content></level><level class="para1"><num>(b)</num><content>any claim for a refund under any regulations made by virtue of paragraph <ref href="#d25e3006">5(4)</ref> of this Schedule;</content></level><level class="para1"><num>(c)</num><content>any direction under paragraph <ref href="#d25e3453">9</ref> of this Schedule;</content></level><level class="para1"><num>(d)</num><content>the amount of any refunds under paragraph <ref href="#d25e4080">19</ref> of this Schedule;</content></level><level class="para1"><num>(e)</num><content>an assessment under paragraph <ref href="#d25e4397">31</ref> of this Schedule, or the amount of such an assessment;</content></level><level class="para1"><num>(f)</num><intro>a decision of the Commissioners under paragraph <ref href="#d25e8706">17</ref> of Schedule 9ZB—</intro><level class="para2"><num>(i)</num><content>as to whether or not a person is to be approved as a Northern Ireland fiscal warehousekeeper or the conditions from time to time subject to which the person is so approved,</content></level><level class="para2"><num>(ii)</num><content>for the withdrawal of any such approval, or</content></level><level class="para2"><num>(iii)</num><content>for the withdrawal of Northern Ireland fiscal warehouse status from any premises.</content></level></level></subparagraph><subparagraph><num>(2)</num><content>Section 84 (further provisions relating to appeals) has effect as if in subsection (4)(c), after “supply” there were inserted “, acquisition”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Supplies spanning change of rate etc</heading><paragraph class="schProv1"><num>35</num><subparagraph><num>(1)</num><content>This paragraph applies where there is a change in the rate of VAT in force under section 2 or paragraph <ref href="#d25e3915">16</ref> of this Schedule or in the descriptions of exempt, zero-rated or reduced-rate acquisitions.</content></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any acquisition of goods from a member State which is affected by the change would not have been affected (in whole or in part) if it had been treated as taking place at the time of the first removal of the goods (see paragraph <ref href="#d25e2924">4(5)</ref>), or</content></level><level class="para1"><num>(b)</num><content>any acquisition of goods from a member State which is not so affected would have been affected (in whole or in part) if it had been treated as taking place at the time of that removal,</content></level><wrapUp>the rate at which VAT is chargeable on the acquisition, or any question of whether it is an exempt, zero-rated or reduced-rate acquisition, is to be determined as at the time of the first removal of the goods, if the person making the acquisition so elects.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>References in this paragraph to a zero-rated acquisition is to an acquisition on which no NI acquisition VAT is charged as a result of provision made by or under paragraph <ref href="#d25e3958">17</ref> (zero-rating).</content></subparagraph><subparagraph><num>(4)</num><content>Reference in this paragraph to a reduced rate acquisition is to an acquisition on which NI acquisition VAT is charged at the rate in force under paragraph <ref href="#d25e3919">16(1)</ref>.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Failure of resolution under Provisional Collection of Taxes Act 1968</heading><paragraph class="schProv1"><num>36</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 NI acquisition VAT has been paid at a rate specified in the resolution by reference to a value determined under paragraph <ref href="#d25e3432">8(3)</ref> of this Schedule, and</content></level><level class="para1" eId="d25e4724"><num>(b)</num><content>by virtue of section 1(6) or (7) or 5(3) of that Act any of that VAT is repayable in consequence of the restoration of a lower rate,</content></level><wrapUp>the amount repayable is to be the difference between the VAT paid by reference to that value at the rate specified in the resolution and the VAT that would have been payable by reference to that value at the lower rate.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of such a resolution NI acquisition VAT is chargeable at a rate specified in the resolution by reference to a value determined under paragraph <ref href="#d25e3432">8(3)</ref> of this Schedule, but</content></level><level class="para1"><num>(b)</num><content>before the VAT is paid it ceases to be chargeable at that rate in consequence of the restoration of a lower rate,</content></level><wrapUp>the VAT chargeable at the lower rate is to be charged by reference to the same value as that by reference to which NI acquisition VAT would have been chargeable at the rate specified in the resolution.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>Section 90(3) (failure of resolution under Provisional Collection of Taxes Act 1968) has effect as if after “or 35” there were inserted “or paragraph <ref href="#d25e4080">19</ref> of Schedule 9ZA”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Refund of VAT to Government of Northern Ireland</heading><paragraph class="schProv1"><num>37</num><subparagraph><num>(1)</num><intro>Section 99 (refund of VAT to Government of Northern Ireland) applies to—</intro><level class="para1"><num>(a)</num><content>VAT charged on the acquisition of goods from a member State by the Government of Northern Ireland as it applies to VAT charged on the supply of goods or services to that Government, and</content></level><level class="para1"><num>(b)</num><content>any amount attributable to acquisitions of goods from a member State for the purpose of a business carried on by the Government of Northern Ireland as it applies to supplies for that purpose.</content></level></subparagraph></paragraph></hcontainer></part><part eId="d25e4789"><num>PART 8</num><heading>Registration in respect of acquisitions from member States</heading><hcontainer name="crossheading" class="schGroup7"><heading>Liability to be registered</heading><paragraph eId="d25e4797" class="schProv1"><num>38</num><subparagraph eId="d25e4801"><num>(1)</num><intro>A person who—</intro><level class="para1" eId="d25e4807"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1" eId="d25e4813"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A or Part <ref href="#d25e5276">9</ref> of this Schedule,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule at the end of any month if, in the period beginning with 1 January of the year in which that month falls, that person had made relevant acquisitions whose value exceeds £85,000.</wrapUp></subparagraph><subparagraph eId="d25e4824"><num>(2)</num><content>A person who is not registered or liable to be registered as mentioned in sub-paragraph <ref href="#d25e4807">(1)(a)</ref> and <ref href="#d25e4813">(b)</ref> becomes liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of the person’s relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph <ref href="#d25e5086">43(2)</ref> or <ref href="#d25e5678">53(5)</ref> of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph <ref href="#d25e4878">39</ref>.</content></subparagraph><subparagraph><num>(5)</num><content>In determining the value of any person‘s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of a member State, for VAT on the transaction in pursuance of which the acquisition is made, is to be disregarded.</content></subparagraph><subparagraph eId="d25e4863"><num>(6)</num><content>In determining the value of a person‘s acquisitions for the purposes of sub-paragraph <ref href="#d25e4801">(1)</ref> or <ref href="#d25e4824">(2)</ref>, acquisitions to which paragraph <ref href="#d25e9160">19(6)</ref> of Schedule 9ZB (last acquisition or supply of goods before removal from Northern Ireland fiscal warehousing) applies are to be disregarded.</content></subparagraph></paragraph><paragraph eId="d25e4878" class="schProv1"><num>39</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the person’s relevant acquisitions in the year ending with 31 December last before that time did not have a value exceeding £85,000, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person’s relevant acquisitions in the year immediately following that year will not exceed £85,000.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person‘s relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of liability and registration</heading><paragraph eId="d25e4909" class="schProv1"><num>40</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability—</intro><level class="para1" eId="d25e4919"><num>(a)</num><content>in the case of a liability under sub-paragraph <ref href="#d25e4801">(1)</ref> of paragraph <ref href="#d25e4797">38</ref>, within 30 days of the end of the month when the person becomes so liable, and</content></level><level class="para1" eId="d25e4931"><num>(b)</num><content>in the case of a liability under sub-paragraph <ref href="#d25e4824">(2)</ref> of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time“—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph <ref href="#d25e4919">(1)(a)</ref>, means the end of the month following the month at the end of which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph <ref href="#d25e4931">(1)(b)</ref>, means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Entitlement to be registered etc</heading><paragraph eId="d25e4973" class="schProv1"><num>41</num><subparagraph><num>(1)</num><content>Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that the person makes relevant acquisitions, the Commissioners must, if the person so requests, register the person with effect from the day on which the request is made or from such earlier date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e4983"><num>(2)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make relevant acquisitions from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>Conditions imposed under sub-paragraph <ref href="#d25e4983">(2)</ref> may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of matters affecting continuance of registration</heading><paragraph eId="d25e5033" class="schProv1"><num>42</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph <ref href="#d25e4983">41(2)</ref> must notify the Commissioners, within 30 days of the first occasion after the person’s registration when the person makes a relevant acquisition, that the person has made that acquisition.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person’s registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph <ref href="#d25e4983">41(2)</ref>) has not been such a person during the period of the person’s registration, the person ceases to have any intention of making relevant acquisitions.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Cancellation of registration</heading><paragraph eId="d25e5076" class="schProv1"><num>43</num><subparagraph eId="d25e5080"><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e5086"><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Part of this Schedule has ceased since the person’s registration to be registrable under this Part of this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e5092"><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph <ref href="#d25e4983">41(2)</ref> and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person’s request to be registered, to make relevant acquisitions, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person’s registration,</content></level><wrapUp>the Commissioners may cancel the person’s registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph eId="d25e5115"><num>(4)</num><content>But the Commissioners may not, under sub-paragraph <ref href="#d25e5080">(1)</ref>, <ref href="#d25e5086">(2)</ref> or <ref href="#d25e5092">(3)</ref>, cancel a person‘s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph <ref href="#d25e5086">(2)</ref> or <ref href="#d25e5092">(3)</ref> a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph eId="d25e5136"><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph <ref href="#d25e4983">41(2)</ref>, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph eId="d25e5159"><num>(6)</num><intro>The registration of a person who—</intro><level class="para1"><num>(a)</num><content>is registered under paragraph <ref href="#d25e4973">41</ref>, or</content></level><level class="para1"><num>(b)</num><content>would not, if the person were not registered, be liable or entitled to be registered under any provision of this Act except that paragraph,</content></level><wrapUp>may not be cancelled with effect from any time before 1 January which is, or next follows, the second anniversary of the date on which the person’s registration took effect.</wrapUp></subparagraph><subparagraph eId="d25e5182"><num>(7)</num><content>But sub-paragraph <ref href="#d25e5159">(6)</ref> does not apply to cancellation under sub-paragraph <ref href="#d25e5092">(3)</ref> or <ref href="#d25e5136">(5)</ref>.</content></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraphs <ref href="#d25e5115">(4)</ref> and <ref href="#d25e5159">(6)</ref>, whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(9)</num><content>For the purposes of this paragraph, a person is registrable under this Part of this Schedule at any time when the person is liable to be registered under this Part of this Schedule or is a person who makes relevant acquisitions.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Exemption from registration</heading><paragraph eId="d25e5218" class="schProv1"><num>44</num><subparagraph><num>(1)</num><content>Where a person who makes or intends to make relevant acquisitions satisfies the Commissioners that any such acquisition would be an acquisition in pursuance of a transaction which would be zero-rated if it were a taxable supply by a taxable person, the Commissioners may, if the person so requests and the Commissioners think fit, exempt the person from registration under this Part of this Schedule until it appears to the Commissioners that the request should no longer be acted upon or is withdrawn.</content></subparagraph><subparagraph eId="d25e5228"><num>(2)</num><content>Where a person who is exempted under this paragraph from registration under this Part of this Schedule makes any relevant acquisition in pursuance of any transaction which would, if it were a taxable supply by a taxable person, be chargeable to VAT otherwise than as a zero-rated supply, the person must notify the Commissioners of the change within 30 days of the date the acquisition was made.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>45</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notifications</heading><paragraph class="schProv1"><num>46</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>47</num><intro>For the purposes of this Part of this Schedule “relevant acquisition” means an acquisition that—</intro><level class="para1"><num>(a)</num><content>is a taxable acquisition (see paragraph <ref href="#d25e2749">2(2)</ref>) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and</content></level><level class="para1"><num>(b)</num><content>is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.</content></level></paragraph></hcontainer></part><part eId="d25e5276"><num>PART 9</num><heading>Registration in respect of distance sales from the EU to Northern Ireland</heading><hcontainer name="crossheading" class="schGroup7"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>48</num><subparagraph eId="d25e5288"><num>(1)</num><intro>A person who—</intro><level class="para1" eId="d25e5294"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1" eId="d25e5300"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule on any day if, in the period beginning with 1 January of the year in which that day falls, that person has made relevant supplies whose value exceeds £70,000.</wrapUp></subparagraph><subparagraph eId="d25e5308"><num>(2)</num><intro>A person who is not registered or liable to be registered as mentioned in sub-paragraph <ref href="#d25e5288">(1)</ref><ref href="#d25e5294">(a)</ref> and <ref href="#d25e5300">(b)</ref> becomes liable to be registered under this Part of this Schedule where—</intro><level class="para1"><num>(a)</num><content>the person has exercised any option, in accordance with the law of any member State where the person is taxable, for treating relevant supplies made by that person as taking place outside that member State,</content></level><level class="para1"><num>(b)</num><content>the supplies to which the option relates involve the removal of goods from that member State and, apart from the exercise of the option, would be treated, in accordance with the law of that member State, as taking place in that member State, and</content></level><level class="para1"><num>(c)</num><content>the person makes a relevant supply at a time when the option is in force in relation to that person.</content></level></subparagraph><subparagraph eId="d25e5340"><num>(3)</num><intro>A person who is not registered or liable to be registered as mentioned in sub-paragraph <ref href="#d25e5288">(1)</ref><ref href="#d25e5294">(a)</ref> and <ref href="#d25e5300">(b)</ref> above becomes liable to be registered under this Part of this Schedule if the person makes a supply that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods subject to a duty of excise,</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods to Northern Ireland by or under the directions of the person making the supply,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(4)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph <ref href="#d25e5092">43(3)</ref>or <ref href="#d25e5678">53(5)</ref> of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(5)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph <ref href="#d25e5429">49</ref>.</content></subparagraph><subparagraph eId="d25e5408"><num>(6)</num><content>In determining for the purposes of this paragraph the value of any relevant supplies, so much of the consideration for any supply as represents any liability of the supplier, under the law of a member State, for VAT on that supply is to be disregarded.</content></subparagraph><subparagraph eId="d25e5414"><num>(7)</num><content>For the purposes of sub-paragraphs <ref href="#d25e5288">(1)</ref> and <ref href="#d25e5308">(2)</ref>, supplies to which section 18B(4) or paragraph <ref href="#d25e9160">19(6)</ref> of Schedule 9ZB (last supply of goods before removal from fiscal warehousing) apply are to be disregarded.</content></subparagraph></paragraph><paragraph eId="d25e5429" class="schProv1"><num>49</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the relevant supplies made by the person in the year ending with 31 December last before that time did not have a value exceeding £70,000 and did not include any supply in relation to which the conditions mentioned in paragraph <ref href="#d25e5340">48(3)</ref> were satisfied, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person’s relevant supplies in the year immediately following that year will not exceed £70,000 and that those supplies will not include a supply in relation to which those conditions are satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time when such an option as is mentioned in paragraph <ref href="#d25e5308">48(2)</ref> above is in force in relation to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of liability and registration</heading><paragraph eId="d25e5466" class="schProv1"><num>50</num><subparagraph><num>(1)</num><content>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability within the period of 30 days after the day on which the liability arises.</content></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person has notified them) with effect from the day on which the liability arose or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Request to be registered</heading><paragraph eId="d25e5485" class="schProv1"><num>51</num><subparagraph eId="d25e5489"><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1" eId="d25e5495"><num>(a)</num><intro>satisfies the Commissioners that the person intends—</intro><level class="para2"><num>(i)</num><content>to exercise an option such as is mentioned in paragraph <ref href="#d25e5308">48(2)</ref> and, from a specified date, to make relevant supplies to which that option will relate,</content></level><level class="para2"><num>(ii)</num><content>from a specified date to make relevant supplies to which any such option that the person has exercised will relate, or</content></level><level class="para2"><num>(iii)</num><content>from a specified date to make supplies in relation to which the conditions mentioned in paragraph <ref href="#d25e5340">48(3)</ref> will be satisfied, and</content></level></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph <ref href="#d25e5489">(1)</ref> may—</intro><level class="para1"><num>(a)</num><content>be imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of matters affecting continuance of registration</heading><paragraph eId="d25e5563" class="schProv1"><num>52</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph <ref href="#d25e5485">51</ref> by reference to any intention to exercise any option or to make supplies of any description must notify the Commissioners within 30 days of exercising that option or, as the case may be, of the first occasion after registration when the person makes such a supply, that the person has exercised the option or made such a supply.</content></subparagraph><subparagraph><num>(3)</num><content>A person who has exercised an option mentioned in paragraph <ref href="#d25e5308">48(2)</ref> which, as a consequence of the option’s revocation or otherwise, ceases to have effect in relation to any relevant supplies by the person must notify the Commissioners, within 30 days of the option‘s ceasing so to have effect, that it has done so.</content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of this paragraph, a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person’s registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph <ref href="#d25e5485">51</ref>) has not been such a person during the period of the person’s registration, the person ceases to have any such intention as is mentioned in sub-paragraph <ref href="#d25e5495">(1)(a)</ref> of that paragraph.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Cancellation of registration</heading><paragraph eId="d25e5618" class="schProv1"><num>53</num><subparagraph eId="d25e5622"><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e5628"><num>(2)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph <ref href="#d25e5485">51</ref> and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not, by the date specified in the person’s request to be registered, begun to make relevant supplies, exercised the option in question or, as the case may be, begun to make supplies in relation to which the conditions mentioned in paragraph <ref href="#d25e5340">48(3)</ref> are satisfied, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person’s registration,</content></level><wrapUp>the Commissioners may cancel the person’s registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph eId="d25e5654"><num>(3)</num><content>But the Commissioners may not, under sub-paragraph <ref href="#d25e5622">(1)</ref> or <ref href="#d25e5628">(2)</ref>, cancel a person‘s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph <ref href="#d25e5628">(2)</ref> a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>In determining for the purposes of sub-paragraph <ref href="#d25e5654">(3)</ref> whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph eId="d25e5678"><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not liable to be registered under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph <ref href="#d25e5485">51</ref>, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The registration of a person who has exercised an option mentioned in paragraph <ref href="#d25e5308">48(2)</ref> may not be cancelled with effect from any time before the 1 January which is, or next follows, the second anniversary of the date on which the person’s registration took effect.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>54</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notifications</heading><paragraph class="schProv1"><num>55</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>56</num><intro>For the purposes of this Part of this Schedule “relevant supply” means a supply of goods that—</intro><level class="para1"><num>(a)</num><content>involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,</content></level><level class="para1"><num>(b)</num><content>does not involve the installation or assembly of the goods at a place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB.</content></level></paragraph></hcontainer></part><part eId="d25e5770"><num>PART 10</num><heading>Call-off stock arrangements</heading><hcontainer name="crossheading" class="schGroup7"><heading>Where this Part of this Schedule applies</heading><paragraph class="schProv1"><num>57</num><subparagraph><num>(1)</num><intro>This Part of this Schedule applies where—</intro><level class="para1"><num>(a)</num><intro>goods forming part of the assets of any business are removed —</intro><level class="para2"><num>(i)</num><content>from Northern Ireland for the purpose of being taken to a place in a member State, or</content></level><level class="para2"><num>(ii)</num><content>from a member State for the purpose of being taken to a place in Northern Ireland,</content></level></level><level class="para1"><num>(b)</num><content>the goods are removed in the course or furtherance of that business by or under the directions of the person carrying on that business (“the supplier”),</content></level><level class="para1"><num>(c)</num><content>the goods are removed with a view to their being supplied in the destination territory, at a later stage and after their arrival there, to another person (“the customer”),</content></level><level class="para1"><num>(d)</num><content>at the time of the removal the customer is entitled to take ownership of the goods in accordance with an agreement existing between the customer and the supplier,</content></level><level class="para1"><num>(e)</num><content>at the time of the removal the supplier does not have a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1" eId="d25e5830"><num>(f)</num><content>at the time of the removal the customer is identified for the purposes of VAT in accordance with the law of the destination territory and both the identity of the customer and the number assigned to the customer for the purposes of VAT by the destination territory are known to the supplier,</content></level><level class="para1" eId="d25e5836"><num>(g)</num><content>as soon as reasonably practicable after the removal the supplier records the removal in the register provided for in Article 243(3) of <ref eId="c00009" href="http://www.legislation.gov.uk/european/directive/2006/0112">Council Directive 2006/112/EC</ref> of 28 November 2006 on the common system of value added tax, and</content></level><level class="para1"><num>(h)</num><content>the supplier includes the number mentioned in paragraph (f) in the recapitulative statement provided for in Article 262(2) of <ref eId="c00010" href="http://www.legislation.gov.uk/european/directive/2006/0112">Council Directive 2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(2)</num><content>For the purposes of this Part of this Schedule, where the destination territory is Northern Ireland, a customer is identified for the purposes of VAT in accordance with the law of the destination territory if the customer is registered under this Act and is identified for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><intro>“the destination territory” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), Northern Ireland, and</content></level></hcontainer><hcontainer name="definition"><intro>“the origin territory” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), the member State concerned.</content></level></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Removal of the goods not to be treated as a supply</heading><paragraph eId="d25e5896" class="schProv1"><num>58</num><content>The removal of the goods from the origin territory is not to be treated by reason of paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB as a supply of goods by the supplier.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Goods transferred to the customer within 12 months of arrival</heading><paragraph class="schProv1"><num>59</num><subparagraph eId="d25e5912"><num>(1)</num><intro>The rules in sub-paragraph <ref href="#d25e5933">(2)</ref> apply if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs.</content></level></subparagraph><subparagraph eId="d25e5933"><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time of the transfer mentioned in sub-paragraph <ref href="#d25e5912">(1)</ref>,</content></level><level class="para1"><num>(c)</num><content>the consideration given by the customer for the transfer mentioned in sub-paragraph <ref href="#d25e5912">(1)</ref> is deemed to have been given for the deemed supply, and</content></level><level class="para1"><num>(d)</num><content>an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph eId="d25e5969"><num>(3)</num><intro>In sub-paragraph <ref href="#d25e5933">(2)</ref> and in paragraphs <ref href="#d25e6036">60(2)</ref> and <ref href="#d25e6091">61(2)</ref> “the relevant territory” means—</intro><level class="para1"><num>(a)</num><content>where the origin territory is Northern Ireland, the United Kingdom, or</content></level><level class="para1"><num>(b)</num><content>where the origin territory is a member State, that member State.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the meaning of a “relevant event”, see paragraph <ref href="#d25e6169">63</ref>.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Relevant event occurs within 12 months of arrival</heading><paragraph eId="d25e6008" class="schProv1"><num>60</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph <ref href="#d25e6036">(2)</ref> apply (subject to paragraph <ref href="#d25e6139">62</ref>) if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory a relevant event occurs, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.</content></level></subparagraph><subparagraph eId="d25e6036"><num>(2)</num><intro>The rules are that—</intro><level class="para1" eId="d25e6042"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph <ref href="#d25e5969">59(3)</ref>) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time the relevant event occurs, and</content></level><level class="para1" eId="d25e6057"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph <ref href="#d25e6169">63</ref>.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Goods not transferred and no relevant event occurs within 12 months of arrival</heading><paragraph eId="d25e6075" class="schProv1"><num>61</num><subparagraph eId="d25e6079"><num>(1)</num><content>The rules in sub-paragraph <ref href="#d25e6091">(2)</ref> apply (subject to paragraph <ref href="#d25e6139">62</ref>) if during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier does not transfer the whole property in the goods to the customer and no relevant event occurs.</content></subparagraph><subparagraph eId="d25e6091"><num>(2)</num><intro>The rules are that—</intro><level class="para1" eId="d25e6097"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph <ref href="#d25e5969">59(3)</ref>) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the beginning of the day following the expiry of the period of 12 months mentioned in sub-paragraph <ref href="#d25e6079">(1)</ref>, and</content></level><level class="para1" eId="d25e6115"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph <ref href="#d25e6169">63</ref>.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Exception to paragraphs <ref href="#d25e6008">60</ref> and <ref href="#d25e6075">61</ref>: goods returned to origin territory</heading><paragraph eId="d25e6139" class="schProv1"><num>62</num><intro>The rules in paragraphs <ref href="#d25e6036">60(2)</ref> and <ref href="#d25e6091">61(2)</ref> do not apply if during the period of 12 months beginning with the day the goods arrive in the destination territory—</intro><level class="para1"><num>(a)</num><content>the goods are returned to the origin territory by or under the direction of the supplier, and</content></level><level class="para1" eId="d25e6157"><num>(b)</num><content>the supplier records the return of the goods in the register provided for in Article 243(3) of <ref eId="c00011" href="http://www.legislation.gov.uk/european/directive/2006/0112">Council Directive 2006/112/EC</ref>.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of “relevant event”</heading><paragraph eId="d25e6169" class="schProv1"><num>63</num><subparagraph eId="d25e6173"><num>(1)</num><intro>For the purposes of this Part of this Schedule each of the following events is a relevant event—</intro><level class="para1" eId="d25e6179"><num>(a)</num><content>the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph <ref href="#d25e6218">(2)</ref>),</content></level><level class="para1"><num>(b)</num><content>the supplier forms an intention to supply the goods to the customer otherwise than in the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier establishes a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(d)</num><content>the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(e)</num><content>the goods are removed from the destination territory by or under the directions of the supplier otherwise than for the purpose of being returned to the origin territory, or</content></level><level class="para1"><num>(f)</num><content>the goods are destroyed, lost or stolen.</content></level></subparagraph><subparagraph eId="d25e6218"><num>(2)</num><intro>But the event mentioned in paragraph <ref href="#d25e6179">(a)</ref> of sub-paragraph <ref href="#d25e6173">(1)</ref> is not a relevant event for the purposes of this Part of this Schedule if—</intro><level class="para1"><num>(a)</num><content>at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”),</content></level><level class="para1"><num>(b)</num><content>at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1" eId="d25e6242"><num>(c)</num><content>the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination territory in the recapitulative statement provided for in Article 262(2) of <ref eId="c00012" href="http://www.legislation.gov.uk/european/directive/2006/0112">Council Directive 2006/112/EC</ref>, and</content></level><level class="para1" eId="d25e6251"><num>(d)</num><content>as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243(3) of <ref eId="c00013" href="http://www.legislation.gov.uk/european/directive/2006/0112">Council Directive 2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the destination territory is Northern Ireland, the reference in sub-paragraph <ref href="#d25e6242">(2)(c)</ref> to the number assigned to the substitute customer for the purposes of VAT is to the number assigned to the substitute customer for the purposes of VAT in the United Kingdom along with an NI VAT identifier.</content></subparagraph><subparagraph><num>(4)</num><content>In a case where sub-paragraph (2) applies, references in this Part of this Schedule to the customer are to be then read as references to the substitute customer.</content></subparagraph><subparagraph><num>(5)</num><content>In a case where the goods are destroyed, lost or stolen but it is not possible to determine the date on which that occurred, the goods are to be treated for the purposes of this Part of this Schedule as having been destroyed, lost or stolen on the date on which they were found to be destroyed or missing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Record keeping by the supplier</heading><paragraph eId="d25e6284" class="schProv1"><num>64</num><content>In a case where the origin territory is Northern Ireland, any record made by the supplier in pursuance of paragraph <ref href="#d25e5836">57(1)(g)</ref>, <ref href="#d25e6139">62</ref><ref href="#d25e6157">(b)</ref> or <ref href="#d25e6251">63(2)(d)</ref> must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Record keeping by the customer</heading><paragraph class="schProv1"><num>65</num><subparagraph eId="d25e6308"><num>(1)</num><content>In a case where the destination territory is Northern Ireland, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of <ref eId="c00014" href="http://www.legislation.gov.uk/european/regulation/2011/0282">Council Implementing Regulation (EU) No. 282/2011</ref> of 15 March 2011 laying down implementing measures for <ref eId="c00015" href="http://www.legislation.gov.uk/european/directive/2006/0112">Directive 2006/112/EC</ref> on the common system of value added tax.</content></subparagraph><subparagraph eId="d25e6320"><num>(2)</num><intro>A record made under this paragraph must—</intro><level class="para1" eId="d25e6326"><num>(a)</num><content>be made in a register kept by the customer for the purposes of this paragraph, and</content></level><level class="para1" eId="d25e6332"><num>(b)</num><content>be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 11</num><heading>Modification of other Schedules</heading><hcontainer name="crossheading" class="schGroup7"><heading>Registration in respect of taxable supplies: UK establishment (Schedule 1)</heading><paragraph class="schProv1"><num>66</num><subparagraph><num>(1)</num><intro>Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if—</intro><level class="para1"><num>(a)</num><content>the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs <ref href="#d25e5136">43(5)</ref> and <ref href="#d25e5678">53(5)</ref> of this Schedule (cancellation of registration);</content></level><level class="para1"><num>(b)</num><content>in sub-paragraph (7), after “are supplied” there were inserted “and any taxable supplies which would not be taxable supplies apart from paragraph <ref href="#d25e9909">29(1)</ref> of Schedule 9ZB”;</content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (9)—</intro><level class="para2"><num>(i)</num><content>after “section 18B(4)” there were inserted “or paragraph <ref href="#d25e9154">19(5)</ref> of Schedule 9ZB”;</content></level><level class="para2"><num>(ii)</num><content>after “supply” there were inserted “or acquisition”.</content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(c)</num><content>any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph><num>(3)</num><content>Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted “and any taxable supplies which would not be taxable supplies apart from paragraph <ref href="#d25e9909">29(1)</ref> of Schedule 9ZB”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)</heading><paragraph class="schProv1"><num>67</num><content>Paragraph 3 of Schedule 1A (registration in respect of taxable supplies: non-UK establishment) has effect as if the provisions mentioned in paragraphs (a) to (e) of that paragraph included paragraphs <ref href="#d25e5136">43(5)</ref> and <ref href="#d25e5678">53(5)</ref> of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Registration: disposals of assets where repayment is claimed (Schedule 3A)</heading><paragraph class="schProv1"><num>68</num><intro>Paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed) has effect as if—</intro><level class="para1"><num>(a)</num><content>in sub-paragraph (1), after “or 1A” there were inserted “or Part <ref href="#d25e4789">8</ref> or <ref href="#d25e5276">9</ref> of Schedule 9ZA”, and</content></level><level class="para1"><num>(b)</num><content>the provisions mentioned in sub-paragraph (2) included paragraphs <ref href="#d25e5136">43(5)</ref> and <ref href="#d25e5678">53(5)</ref> of this Schedule.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Valuation of supplies: special cases (Schedule 6)</heading><paragraph class="schProv1"><num>69</num><subparagraph><num>(1)</num><intro>Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—</intro><level class="para1"><num>(a)</num><content>in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted “, or acquiring in Northern Ireland from a member State”;</content></level><level class="para1"><num>(b)</num><intro>in that sub-paragraph, in the definition of “stock in trade”—</intro><level class="para2"><num>(i)</num><content>in paragraph (a) of that definition, after “supplied to” there were inserted “or acquired in Northern Ireland from a member State by”;</content></level><level class="para2"><num>(ii)</num><content>in paragraph (b) of that definition, after “supply” there were inserted “, acquisition”;</content></level></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (6)(a)—</intro><level class="para2"><num>(i)</num><content>after “supplied” there were inserted “, acquired in Northern Ireland from a member State”;</content></level><level class="para2"><num>(ii)</num><content>after “supply” there were inserted “, acquisition”.</content></level></level></subparagraph><subparagraph><num>(2)</num><intro>In paragraph 6(1) of that Schedule—</intro><level class="para1"><num>(a)</num><content>in paragraph (b), after “Schedule 4” there were inserted “or paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB”;</content></level><level class="para1"><num>(b)</num><content>in paragraph (c), for “that Schedule;” there were substituted “Schedule 4; or”;</content></level><level class="para1"><num>(c)</num><content><mod>after that paragraph there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(d)</num><content>paragraph <ref href="#d25e6042">60(2)(a)</ref> or <ref href="#d25e6097">61(2)(a)</ref> of Schedule 9ZA,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Zero-rating (Schedule 8)</heading><paragraph class="schProv1"><num>70</num><intro>Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—</intro><level class="para1"><num>(a)</num><content>in Note (1), after “goods are” there were inserted “acquired from a member State”;</content></level><level class="para1"><num>(b)</num><content>in Note (5N), in paragraph (b), after “made a” there were inserted “reckonable zero-rated acquisition, or”;</content></level><level class="para1"><num>(c)</num><content>in Note (5O), in paragraph (b), after “zero-rated” there were inserted “acquisition or”;</content></level><level class="para1"><num>(d)</num><content><mod>in Note (5T), after the definition of “in the required form” there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="definition"><content>“reckonable zero-rated acquisition”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.</content></hcontainer></quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Exempt supplies (Schedule 9)</heading><paragraph class="schProv1"><num>71</num><intro>Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—</intro><level class="para1"><num>(a)</num><content>in paragraph (a) of item 1, after “supply to” there were inserted “or acquisition”;</content></level><level class="para1"><num>(b)</num><content>in Note (7)(a), after “supply to” there were inserted “or acquisition”;</content></level><level class="para1"><num>(c)</num><intro>in Note (9)—</intro><level class="para2"><num>(i)</num><content>in the words before paragraph (a), after “supply to” there were inserted “or acquisition”;</content></level><level class="para2"><num>(ii)</num><content>in paragraph (b), after “supply to” there were inserted “or acquisition”;</content></level></level><level class="para1"><num>(d)</num><intro>in Note (10)—</intro><level class="para2"><num>(i)</num><content>after “on a supply” there were inserted “, acquisition”;</content></level><level class="para2"><num>(ii)</num><content>after “that supply”, there were inserted “, acquisition”;</content></level></level><level class="para1"><num>(e)</num><intro>in Note (15)—</intro><level class="para2"><num>(i)</num><content>after “anything the supply” there were inserted “, acquisition”;</content></level><level class="para2"><num>(ii)</num><content>after “be a supply” there were inserted “, acquisition”.</content></level></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Avoidance (Schedules 9A and 11A)</heading><paragraph class="schProv1"><num>72</num><subparagraph><num>(1)</num><content>Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has effect as if, in paragraph (a), after “importation” there were inserted “or acquisition”.</content></subparagraph><subparagraph><num>(2)</num><content>Schedule 11A (disclosure of avoidance schemes) has effect as if the reference to VAT “incurred” by a taxable person in paragraph 2A(1)(b) included VAT on the acquisition by the person of any goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Accounting for VAT and payment of VAT (Schedule 11)</heading><paragraph eId="d25e6703" class="schProv1"><num>73</num><subparagraph eId="d25e6707"><num>(1)</num><intro>Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—</intro><level class="para1"><num>(a)</num><content>specified in the regulations, or</content></level><level class="para1"><num>(b)</num><content>specified by the Commissioners in accordance with the regulations,</content></level><wrapUp>of statements containing such particulars of transactions in which the taxable persons are concerned and to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be so specified.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph <ref href="#d25e6707">(1)</ref> applies to transactions involving the movement of goods between a member State and Northern Ireland, or between member States.</content></subparagraph><subparagraph><num>(3)</num><content>Sections 65 and 66 (inaccuracies in, or and failure to submit, section 55A statements) apply to any statement which is required to be submitted to the Commissioners in accordance with regulations under sub-paragraph <ref href="#d25e6707">(1)</ref> as they apply to a section 55A statement.</content></subparagraph><subparagraph eId="d25e6745"><num>(4)</num><intro>Regulations under this paragraph may make provision in relation to cases where—</intro><level class="para1"><num>(a)</num><content>any goods which are subject to a duty of excise or consist in a new means of transport are acquired in Northern Ireland from a member State by any person,</content></level><level class="para1"><num>(b)</num><content>the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply, and</content></level><level class="para1"><num>(c)</num><content>that person is not a taxable person at the time of the acquisition,</content></level><wrapUp>for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations or (in the case of the notification requirement) by the Commissioners in accordance with the regulations.</wrapUp></subparagraph><subparagraph eId="d25e6771"><num>(5)</num><intro>Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph <ref href="#d25e6745">(4)</ref>—</intro><level class="para1"><num>(a)</num><content>to contain such particulars relating to the notified acquisition and any VAT chargeable in relation to it as may be specified in the regulations or by the Commissioners in accordance with the regulations, and</content></level><level class="para1"><num>(b)</num><content>to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.</content></level></subparagraph><subparagraph eId="d25e6792"><num>(6)</num><intro>Regulations under this paragraph may provide for—</intro><level class="para1"><num>(a)</num><content>the time when any invoice described in regulations under paragraph <ref href="#d25e2879">4(1)(b)</ref> of this Schedule or paragraph <ref href="#d25e9887">28(2)(b)</ref> of Schedule 9ZB is to be treated as having been issued;</content></level><level class="para1"><num>(b)</num><content>VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.</content></level></subparagraph><subparagraph><num>(7)</num><content>Sub-paragraphs <ref href="#d25e6707">(1)</ref> to <ref href="#d25e6745">(4)</ref>, <ref href="#d25e6771">(5)</ref> and <ref href="#d25e6792">(6)</ref> are to be treated, for the purposes of this Act, as if they were contained in paragraph 2 of Schedule 11.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Administration, collection and enforcement (Schedule 11)</heading><paragraph class="schProv1"><num>74</num><subparagraph><num>(1)</num><intro>Paragraph 2 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content>in sub-paragraph (5A)(b), after “transport” there were inserted “acquired from a member State, or”;</content></level><level class="para1"><num>(b)</num><content>in sub-paragraph (5B)(a), after “chargeable on its” there were inserted “acquisition or”;</content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (5D) in the definition of “relevant person”—</intro><level class="para2"><num>(i)</num><content><mod>before paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(a)</num><content>where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para2"><num>(ii)</num><content><mod>after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(c)</num><intro>in any other case—</intro><level class="para2"><num>(i)</num><content>the owner of the means of transport at the time of its arrival in the United Kingdom, or</content></level><level class="para2"><num>(ii)</num><content>where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.</content></level></level></quotedStructure></mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.</content></subparagraph><subparagraph><num>(3)</num><content>Invoices described in regulations under paragraph <ref href="#d25e2900">4(2)(b)</ref> of this Schedule or paragraph <ref href="#d25e9887">28(2)(b)</ref> of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).</content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 6 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>after sub-paragraph (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(1A)</num><content>Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require.</content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(a)</num><content>in sub-paragraph (2), after “sub-paragraph (1)” there were inserted “or (1A)”.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Paragraph 8(1) of Schedule 11 applies—</intro><level class="para1"><num>(a)</num><content>to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and</content></level><level class="para1"><num>(b)</num><content>to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(6)</num><content>Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted “or paragraph <ref href="#d25e6707">73(1)</ref> or <ref href="#d25e6745">(4)</ref> of Schedule 9ZA”.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 12</num><heading>Modification of other Acts</heading><hcontainer name="crossheading" class="schGroup7"><heading>Diplomatic privileges etc</heading><paragraph class="schProv1"><num>75</num><subparagraph><num>(1)</num><intro>The following provisions apply to NI acquisition VAT as they apply to value added tax charged in accordance with section 1(1)(c) of this Act—</intro><level class="para1"><num>(a)</num><content>section 2(5A) of the Diplomatic Privileges Act 1964 (application of Vienna Convention);</content></level><level class="para1"><num>(b)</num><content>paragraph 10(1A) of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges);</content></level><level class="para1"><num>(c)</num><content>section 1(8A) of the Consular Relations Act 1968 (application of Vienna Convention);</content></level><level class="para1"><num>(d)</num><content>paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 (privileges and immunities);</content></level><level class="para1"><num>(e)</num><content>section 1(5) of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes).</content></level></subparagraph><subparagraph><num>(2)</num><content>Section 8 of the Consular Relations Act 1968 applies to VAT charged on the acquisition of oil in Northern Ireland from a member State as it applies to VAT charged on the importation of oil.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Customs and Excise Duties (General Reliefs) Act 1979</heading><paragraph class="schProv1"><num>76</num><content>Section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide reliefs for VAT etc) has effect as if, in subsection (4), in the definition of “value added tax” after “goods” there were inserted “or on the acquisition of goods from a member State”.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Vehicle Excise and Registration Act 1994</heading><paragraph class="schProv1"><num>77</num><intro>Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)—</intro><level class="para1"><num>(a)</num><content>in paragraph (a), after “United Kingdom” there were inserted “, or on the acquisition of the vehicle from a member State,”;</content></level><level class="para1"><num>(b)</num><content>in paragraph (c), after “charged on the” there were inserted “acquisition or”.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Finance Act 2008</heading><paragraph class="schProv1"><num>78</num><subparagraph><num>(1)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (information and inspection powers) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(b)</num><content>premises are used in connection with the acquisition of goods from member States under taxable acquisitions and goods to be so acquired or documents relating to such goods are on those premises,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content>in sub-paragraph (2), in paragraph (c), after “taxable supplies” there were inserted “, the acquisition of goods from member States under taxable acquisitions”.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Paragraph 34 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(b)</num><content>the acquisition of goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content>in sub-paragraph (4), after “Schedule 4” there were inserted “and paragraph <ref href="#d25e2824">3</ref> of Schedule 9ZA”.</content></level></subparagraph><subparagraph eId="d25e7129"><num>(3)</num><content><mod>Paragraph 1 of Schedule 41 to that Act has effect as if in the table there were inserted the following entries—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:50%"/><default:col span="1" style="width:50%"/><default:tbody><default:tr><default:td>Value added tax</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Obligations under paragraphs <ref href="#d25e4909">40</ref> and <ref href="#d25e5228">44(2)</ref> of Schedule 9ZA to VATA 1994 (obligations to notify liability to register and notify acquisition affecting exemption from registration).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Obligation under paragraph <ref href="#d25e5466">50</ref> of Schedule 9ZA to VATA 1994 (obligation to notify liability to register).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Obligation under regulations under paragraph <ref href="#d25e6745">73(4)</ref> of Schedule 9ZA to VATA 1994 (obligation to give notification of acquisition of goods from a member State).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of paragraph 7 of that Schedule—</intro><level class="para1"><num>(a)</num><content>in a case of a failure to comply with an obligation under regulations under paragraph <ref href="#d25e6745">73(4)</ref> of this Schedule, the “potential lost revenue” is the value added tax on the acquisition to which the failure relates (instead of as provided for by paragraph 7(6) of that Schedule), and</content></level><level class="para1"><num>(b)</num><content>the “relevant period” in relation to a failure to comply with paragraph <ref href="#d25e5228">44(2)</ref> of this Schedule is the period beginning on the date of the change or alteration concerned and ending on the date on which HMRC received notification of, or otherwise became fully aware of, that change or alteration.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In a case to which sub-paragraph (6) of paragraph 7 of that Schedule applies (whether as a result of sub-paragraph <ref href="#d25e7129">(3)</ref> of this paragraph or otherwise), the amount of the “potential lost revenue” as determined in accordance with that sub-paragraph is—</intro><level class="para1"><num>(a)</num><content>if the amount of the tax mentioned in that sub-paragraph includes tax on an acquisition of goods from a member State, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on the supply in pursuance of which the goods were acquired under the law of that member State, and</content></level><level class="para1"><num>(b)</num><content>if the amount of that tax includes tax chargeable as a result of paragraph <ref href="#d25e9905">29</ref> of Schedule 9ZB on a supply, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on that supply under the law of a member State.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Finance Act 2016</heading><paragraph class="schProv1"><num>79</num><intro>Schedule 18 to the Finance Act 2016 (serial tax avoidance) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph 5(4), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content>the references to VAT “incurred” by a taxable person in paragraphs 6(1)(b) and 36(7)(b) included VAT on the acquisition by the person of any goods from a member State.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Finance (No. 2) Act 2017</heading><paragraph class="schProv1"><num>80</num><intro>Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State;</content></level><level class="para1"><num>(b)</num><content><mod>in paragraph 6(5), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></paragraph></hcontainer></part><part><num>PART 13</num><heading>Interpretive provisions</heading><hcontainer name="crossheading" class="schGroup7"><heading>Taxation under the laws of member States etc</heading><paragraph eId="d25e7284" class="schProv1"><num>81</num><subparagraph><num>(1)</num><content>References in this Act, in relation to a member State, to the law of that member State are to be construed as confined to so much of the law of that member State as for the time being has effect for the purposes of any EU instrument relating to VAT.</content></subparagraph><subparagraph><num>(2)</num><content>References in this Act to a person being taxable in a member State are references to that person being taxable under so much of the law of that member State as makes provision for purposes corresponding, in relation to that member State, to the purposes of so much of this Act as makes provision as to whether a person is a taxable person.</content></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations make provision for the manner in which any of the following are to be or may be proved for any of the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>the effect of any provisions of the law of any member State;</content></level><level class="para1"><num>(b)</num><content>that provisions of any such law correspond, in relation to any member State, to any provision of this Act;</content></level><level class="para1"><num>(c)</num><content>that provisions of any such law have a purpose corresponding, in relation to any member State, to the purpose of any provision of this Act.</content></level></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations provide—</intro><level class="para1"><num>(a)</num><content>for a person to be treated for prescribed purposes of this Act as taxable in a member State only where the person has given such notification, and furnished such other information, to the Commissioners as may be prescribed;</content></level><level class="para1"><num>(b)</num><content>for the form and manner in which any notification or information is to be given or furnished under the regulations and what the notification or information must contain;</content></level><level class="para1"><num>(c)</num><content>for the proportion of any consideration for any transaction which is to be taken for the purposes of this Act as representing a liability, under the law of a member State, for VAT to be conclusively determined by reference to such invoices or in such other manner as may be prescribed.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In any proceedings (whether civil or criminal), a certificate of the Commissioners—</intro><level class="para1"><num>(a)</num><content>that a person was or was not, at any date, taxable in a member State, or</content></level><level class="para1"><num>(b)</num><content>that any VAT payable under the law of a member State has or has not been paid,</content></level><wrapUp>is sufficient evidence of that fact until the contrary is proved, and any document purporting to be a certificate under this subsection is deemed to be such a certificate until the contrary is proved.</wrapUp></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Territories included in references to member States etc</heading><paragraph class="schProv1"><num>82</num><subparagraph eId="d25e7375"><num>(1)</num><content>The Commissioners may by regulations provide for the territory of the European Union, or for the member States, to be treated for any of the purposes of this Act as including or excluding such territories as may be prescribed.</content></subparagraph><subparagraph eId="d25e7381"><num>(2)</num><content>Without prejudice to the generality of the powers conferred by sub-paragraph <ref href="#d25e7375">(1)</ref> and section 16, the Commissioners may, for any of the purposes of this Act, by regulations provide for prescribed provisions of any customs and excise legislation to apply in relation to cases where any territory is treated under sub-paragraph <ref href="#d25e7375">(1)</ref> as excluded from the territory of the European Union, with such exceptions and adaptations as may be prescribed.</content></subparagraph><subparagraph eId="d25e7393"><num>(3)</num><content>In sub-paragraph <ref href="#d25e7381">(2)</ref> the reference to customs and excise legislation is a reference to any provision (whenever passed, made or adopted) which has effect in relation to, or to any assigned matter connected with, the importation or exportation of goods or movements of goods between Northern Ireland and Great Britain.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph <ref href="#d25e7393">(3)</ref> “assigned matter” has the same meaning as in the Management Act.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of “new means of transport”</heading><paragraph class="schProv1"><num>83</num><subparagraph eId="d25e7418"><num>(1)</num><intro>In this Act “means of transport” in the expression “new means of transport” means any of the following if they are intended for the transport of persons or goods—</intro><level class="para1"><num>(a)</num><content>any ship exceeding 7.5 metres in length;</content></level><level class="para1"><num>(b)</num><content>any aircraft the take-off weight of which exceeds 1550 kilograms;</content></level><level class="para1"><num>(c)</num><intro>any motorized land vehicle which—</intro><level class="para2"><num>(i)</num><content>has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or</content></level><level class="para2"><num>(ii)</num><content>is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.</content></level></level></subparagraph><subparagraph eId="d25e7454"><num>(2)</num><intro>For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time—</intro><level class="para1"><num>(a)</num><intro>the period that has elapsed since its first entry into service is—</intro><level class="para2"><num>(i)</num><content>in the case of a ship or aircraft, a period of more than 3 months, and</content></level><level class="para2"><num>(ii)</num><content>in the case of a land vehicle, a period of more than 6 months. and</content></level></level><level class="para1"><num>(b)</num><intro>it has, since its first entry into service, travelled under its own power—</intro><level class="para2"><num>(i)</num><content>in the case of a ship, for more than 100 hours,</content></level><level class="para2"><num>(ii)</num><content>in the case of an aircraft, for more than 40 hours, and</content></level><level class="para2"><num>(iii)</num><content>in the case of a land vehicle, for more than 6000 kilometres.</content></level></level></subparagraph><subparagraph><num>(3)</num><intro>The Treasury may by order vary this paragraph—</intro><level class="para1"><num>(a)</num><content>by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph <ref href="#d25e7418">(1)</ref>;</content></level><level class="para1"><num>(b)</num><content>by altering, omitting or adding to the provisions of sub-paragraph <ref href="#d25e7454">(2)</ref> for determining whether a means of transport is new.</content></level></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>VAT charged in a member State</heading><paragraph class="schProv1"><num>84</num><content>Where the context requires it, references in this Schedule to VAT means value added tax charged in accordance with the law of a member State (instead of in accordance with this Act).</content></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule"><num>SCHEDULE 9ZB<authorialNote class="referenceNote">Section 40A(2)</authorialNote></num><heading>Goods removed to or from Northern Ireland and supply rules</heading><part eId="d25e7550"><num>PART 1</num><heading>Importations</heading><hcontainer name="crossheading" class="schGroup7"><heading>Importations</heading><paragraph eId="d25e7558" class="schProv1"><num>1</num><subparagraph><num>(1)</num><content>The importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland is not an importation for the purposes of value added tax.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, no charge to VAT occurs on the importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland (but see paragraph <ref href="#d25e2660">1</ref> of Schedule 9ZA, which imposes a charge to VAT on the acquisition of goods in Northern Ireland from a member State).</content></subparagraph><subparagraph><num>(3)</num><content>VAT on the importation of any other goods imported into the United Kingdom as a result of their entry into Northern Ireland is to be charged and payable as if it were relevant NI import duty (instead of as provided under section 1(4)).</content></subparagraph><subparagraph eId="d25e7583"><num>(4)</num><intro>Sub-paragraph (3) is to be taken as applying, in relation to any VAT chargeable on the importation of such goods—</intro><level class="para1"><num>(a)</num><content>any provision of Union customs legislation that is relevant to the charging of relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>any provision made by or under Part 1 of TCTA 2018 that is relevant to the charging of that duty.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Section 15 (meaning of “importation of goods” into the United Kingdom) applies to the importation of such goods as if—</intro><level class="para1"><num>(a)</num><content>any reference to import duty were to relevant NI import duty;</content></level><level class="para1"><num>(b)</num><content>the references in subsections (2) and (3) to a Customs, storage, transit or inward processing procedure were to a procedure corresponding to such a procedure under Union customs legislation, and</content></level><level class="para1"><num>(c)</num><content>the reference in subsection (3)(b) to section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act included any provision (including any provision of Union customs legislation) corresponding to those provisions that may apply to those goods.</content></level></subparagraph><subparagraph><num>(6)</num><intro>In section 16 (application of customs enactments)—</intro><level class="para1"><num>(a)</num><content>subsection (1) applies to the importation of such goods as if the reference to “other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom” included any provision of Union customs legislation that applies in relation to relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>subsections (3) and (4) apply to sub-paragraph <ref href="#d25e7583">(4)</ref> of this paragraph as they apply to subsection (2) of that section.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision made by provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged on such an importation.</content></level></subparagraph><subparagraph eId="d25e7664"><num>(8)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“relevant NI import duty” means duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland), and in relation to goods of a description specified in regulations under section 30B(1) of that Act, means that duty as it would be charged if that description were not specified;</content></hcontainer><hcontainer name="definition"><content>“Union customs legislation” means provisions contained in “customs legislation” within the meaning of <ref eId="c00016" href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018);</content></hcontainer><hcontainer name="definition"><content>“Union goods” has the meaning it has in that Regulation.</content></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Valuation of imports</heading><paragraph class="schProv1"><num>2</num><subparagraph eId="d25e7693"><num>(1)</num><content>For the purposes of this Act, the value of goods imported into the United Kingdom as a result of their entry into Northern Ireland is their value as if determined for the purposes of relevant NI import duty, whether or not the goods are subject to that duty.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, section 21(1) (value of imported goods) does not apply in relation to such goods.</content></subparagraph><subparagraph><num>(3)</num><intro>Subsections (2) to (7) of section 21 apply in relation to such goods (and sub-paragraph <ref href="#d25e7693">(1)</ref> is subject to those subsections) as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to the rules mentioned in subsection (1) of that section were to the rules mentioned in sub-paragraph <ref href="#d25e7693">(1)</ref>;</content></level><level class="para1"><num>(b)</num><content>in subsection (2)(c), after “United Kingdom” there were inserted “or a member State”;</content></level><level class="para1"><num>(c)</num><content>the reference in subsection (2A) to the temporary admission procedure under Part 1 of TCTA 2018 were to the procedure that corresponds to that procedure under Union customs legislation.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Movements between Northern Ireland and Great Britain</heading><hcontainer name="crossheading" class="schGroup7"><heading>Movements between Northern Ireland and Great Britain</heading><paragraph eId="d25e7743" class="schProv1"><num>3</num><subparagraph eId="d25e7747"><num>(1)</num><content>A supply of goods that involves the removal of goods from Northern Ireland to Great Britain or vice versa is zero-rated (see section 30(1)) if such other conditions, if any, as may be specified in regulations or imposed by the Commissioners are fulfilled.</content></subparagraph><subparagraph eId="d25e7753"><num>(2)</num><content>Where goods are removed from Northern Ireland to Great Britain, VAT is charged on the entry of those goods into Great Britain as if those goods had been imported into the United Kingdom.</content></subparagraph><subparagraph eId="d25e7759"><num>(3)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies in relation to VAT charged as a result of sub-paragraph <ref href="#d25e7753">(2)</ref>;</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purpose of value added tax applies to such a removal (and references in any such provision to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph eId="d25e7780"><num>(4)</num><content>Where goods are removed from Great Britain to Northern Ireland, VAT is charged on the entry of those goods into Northern Ireland as if those goods had been imported into the United Kingdom as a result of their entry (from a place outside the United Kingdom) into Northern Ireland.</content></subparagraph><subparagraph eId="d25e7786"><num>(5)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies (as modified by or under Part <ref href="#d25e7550">1</ref> of this Schedule) in relation to VAT charged as a result of sub-paragraph <ref href="#d25e7780">(4)</ref>;</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purposes of VAT applies (as modified by or under that Part) to such a removal (and references in this Act to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph eId="d25e7810"><num>(6)</num><intro>Sub-paragraphs <ref href="#d25e7759">(3)</ref> and <ref href="#d25e7786">(5)</ref>—</intro><level class="para1"><num>(a)</num><content>do not apply so far as the context otherwise requires, and</content></level><level class="para1"><num>(b)</num><content>are subject to the other provisions of this Part of this Schedule.</content></level></subparagraph><subparagraph eId="d25e7834"><num>(7)</num><intro>The Treasury may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged as a result of sub-paragraph <ref href="#d25e7753">(2)</ref> or <ref href="#d25e7780">(4)</ref>;</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged as a result of sub-paragraph <ref href="#d25e7780">(4)</ref>.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Liability for VAT on movements between Great Britain and Northern Ireland</heading><paragraph eId="d25e7864" class="schProv1"><num>4</num><subparagraph><num>(1)</num><content>This paragraph applies to a removal of goods from Northern Ireland to Great Britain or vice versa, instead of section 15 (general provision relating to imported goods).</content></subparagraph><subparagraph><num>(2)</num><intro>Goods are treated as imported—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, when a liability to pay duty under section 30C of TCTA 2018 (duty on potentially imported goods) in respect of those goods is, or on the relevant assumptions would be, incurred, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, when a liability to pay duty under section 40A of TCTA 2018 (duty on certain goods removed to Northern Ireland) in respect of those goods is, or on the relevant assumptions would be, incurred.</content></level></subparagraph><subparagraph eId="d25e7892"><num>(3)</num><content>Where the removal is made in the course of a taxable supply made by a taxable person, the taxable person is the person who is treated as having imported the goods.</content></subparagraph><subparagraph eId="d25e7898"><num>(4)</num><intro>Otherwise, each person who—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, is, or on the relevant assumptions would be, liable to pay duty under section 30C of TCTA 2018 in respect of those goods, or</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, is, or on the relevant assumptions would be, liable to pay duty under section 40A of TCTA 2018 in respect of those goods,</content></level><wrapUp>is a person who is treated as having imported the goods.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph “the relevant assumptions” are—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, an assumption that duty under section 30C of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, an assumption that duty under section 40A of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(c)</num><content>in a case where there is no obligation to present the goods to customs on their arrival in the part of the United Kingdom to which they are removed, an assumption that there is such an obligation,</content></level><level class="para1"><num>(d)</num><content>an assumption that a liability to duty at a nil rate is replaced by a liability to duty at a higher rate, and</content></level><level class="para1"><num>(e)</num><content>an assumption that no relief from duty is available.</content></level></subparagraph><subparagraph eId="d25e7954"><num>(6)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1" eId="d25e7960"><num>(a)</num><content>for any other person to be treated as importing the goods (instead of, or as well as, any person treated as importing the goods as a result of sub-paragraph <ref href="#d25e7892">(3)</ref> or <ref href="#d25e7898">(4)</ref>);</content></level><level class="para1"><num>(b)</num><content>about (including provision modifying) the application, in relation to such a person, of any provision made by or under any enactment that has effect for the purposes of, or in connection with the enforcement of, any obligation to account for and pay VAT;</content></level><level class="para1" eId="d25e7978"><num>(c)</num><content>for requiring any relevant person liable to VAT as a result of provision made by or under this paragraph to give to the Commissioners such notification of the removal of goods in question, and for such VAT to be paid, in such form or manner as may be specified in the regulations or by the Commissioners in accordance with the regulations.</content></level></subparagraph><subparagraph><num>(7)</num><content>A person is “relevant” for the purposes of sub-paragraph <ref href="#d25e7978">(6)(c)</ref> if the person was not a taxable person at the time they became liable to the VAT in question.</content></subparagraph><subparagraph><num>(8)</num><content>If two or more persons are treated as having imported goods those persons are jointly and severally liable to any VAT that is payable on the removal that is treated as an importation as a result of paragraph <ref href="#d25e7743">3</ref>.</content></subparagraph><subparagraph eId="d25e8002"><num>(9)</num><content>The preceding provisions of this paragraph, and any provision made under sub-paragraph <ref href="#d25e7960">(6)(a)</ref>, are to be ignored in reading any reference to importation or to an importer in anything applied for the purposes of this Act by section 16(1) or (2).</content></subparagraph><subparagraph eId="d25e8011"><num>(10)</num><content>But sub-paragraph <ref href="#d25e8002">(9)</ref> does not apply so far as the context otherwise requires or provision to the contrary is contained in regulations under section 16(3).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Valuation of goods removed from Northern Ireland to Great Britain</heading><paragraph eId="d25e8023" class="schProv1"><num>5</num><subparagraph eId="d25e8027"><num>(1)</num><intro>This paragraph applies where goods are removed from Northern Ireland to Great Britain and—</intro><level class="para1" eId="d25e8033"><num>(a)</num><content>the removal is in the course of a supply, or</content></level><level class="para1" eId="d25e8039"><num>(b)</num><content>the last supply of those goods before their removal is zero-rated as a result of that removal.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this paragraph applies—</intro><level class="para1"><num>(a)</num><content>section 21 (value of imported goods) does not apply for the purpose of determining the value of those goods, and</content></level><level class="para1"><num>(b)</num><intro>the value of those goods is to be treated as—</intro><level class="para2"><num>(i)</num><content>in a case falling within sub-paragraph <ref href="#d25e8033">(1)(a)</ref>, the value of the supply in accordance with section 19 and Schedule 6 (value of supply of goods), and</content></level><level class="para2"><num>(ii)</num><content>in a case falling within sub-paragraph <ref href="#d25e8039">(1)(b)</ref>, the value of the last supply of those goods before their removal as determined in accordance with that section and that Schedule.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Relief for qualifying Northern Ireland goods</heading><paragraph class="schProv1"><num>6</num><subparagraph eId="d25e8088"><num>(1)</num><content>No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph <ref href="#d25e7753">3(2)</ref> unless the removal is made in the course of a taxable supply made by a taxable person.</content></subparagraph><subparagraph eId="d25e8097"><num>(2)</num><content>But the relief provided by sub-paragraph <ref href="#d25e8088">(1)</ref> does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if the last supply of those goods before their removal is zero-rated as a result of that removal.</content></subparagraph><subparagraph><num>(3)</num><intro>Any VAT that is chargeable as a result of sub-paragraph <ref href="#d25e8097">(2)</ref> becomes chargeable from the later of—</intro><level class="para1"><num>(a)</num><content>the time when the goods were treated as having been imported as a result of the removal, and</content></level><level class="para1"><num>(b)</num><content>the time at which that last supply becomes zero-rated.</content></level></subparagraph><subparagraph><num>(4)</num><content>In this paragraph “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Zero-rating of supplies made before declaration on removal</heading><paragraph eId="d25e8136" class="schProv1"><num>7</num><intro>Item 1 of Group 13 of Schedule 8 (zero-rating)—</intro><level class="para1"><num>(a)</num><content>applies to a supply of goods which are removed from Great Britain to Northern Ireland as if the reference to a Customs declaration were to such a declaration made for the purposes of Union customs legislation (rather than under Part 1 of TCTA 2018);</content></level><level class="para1"><num>(b)</num><content>does not apply to goods which are removed from Northern Ireland to Great Britain where no Customs declaration under Part 1 of TCTA 2018 is required to be made in respect of the removal of the goods.</content></level></paragraph></hcontainer></part><part eId="d25e8154"><num>PART 3</num><heading>Modifications in relation to exports</heading><hcontainer name="crossheading" class="schGroup7"><heading>Movements of goods by charities</heading><paragraph class="schProv1"><num>8</num><intro>Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Great Britain to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Goods exported from Northern Ireland</heading><paragraph class="schProv1"><num>9</num><content>Section 30(6) (zero-rating of exports by supplier) has effect as if reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Zero-rating regulations</heading><paragraph class="schProv1"><num>10</num><intro>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Northern Ireland to Great Britain, or vice versa, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Zero-rating of supply of exported goods let on hire</heading><paragraph class="schProv1"><num>11</num><content>Section 30(9) (zero-rating of supply of exported goods let on hire) has effect as if the reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Application of section 30(10)</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><content>Where a supply of goods has been zero-rated under paragraph <ref href="#d25e7747">3(1)</ref>, or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to Great Britain, section 30(10) (forfeiture of goods found in the United Kingdom) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated under paragraph <ref href="#d25e7747">3(1)</ref>, or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Great Britain to Northern Ireland, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Relief from VAT on importation of goods</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) has effect as if any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><content>That section has effect in relation to a removal of goods from Northern Ireland to Great Britain (which is treated as an importation as a result of paragraph <ref href="#d25e7759">3(3)</ref>) as if any reference to the export of goods included their removal from Great Britain to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>That section has effect in relation to a removal of goods from Great Britain to Northern Ireland (which is treated as an importation as a result of paragraph <ref href="#d25e7786">3(5)</ref>) as if any reference to the export of goods included their removal from Northern Ireland to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Schedule 8: modifications to Group 13 and 15</heading><paragraph eId="d25e8278" class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>Item 3 of Group 13 of Schedule 8 (zero-rating) has effect as if the reference to goods for export did not include goods for export from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><intro>Group 15 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States;</content></level><level class="para1"><num>(b)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Great Britain to Northern Ireland or vice versa;</content></level><level class="para1" eId="d25e8306"><num>(c)</num><content><mod>after item 3 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>3A</num><intro>The removal by a charity of goods donated to it—</intro><level class="para1"><num>(a)</num><content>from Great Britain to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>from Northern Ireland to Great Britain.</content></level></paragraph></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer></part><part eId="d25e8331"><num>PART 4</num><heading>Warehouses</heading><hcontainer name="crossheading" class="schGroup7"><heading>Modification of sections 18 and 18A</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><intro>Section 18 (place and time of supply) has effect as if—</intro><level class="para1"><num>(a)</num><intro>every reference to the United Kingdom were to Great Britain, other than the references—</intro><level class="para2"><num>(i)</num><content>in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and</content></level><level class="para2"><num>(ii)</num><content>in the definition of “warehouse” in subsection (6);</content></level></level><level class="para1"><num>(b)</num><intro>in subsection (6)—</intro><level class="para2"><num>(i)</num><content>in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted “or duty under section 30C of TCTA 2018”;</content></level><level class="para2"><num>(ii)</num><content>in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted “or duty under section 30C of TCTA 2018”.</content></level></level></subparagraph><subparagraph eId="d25e8385"><num>(2)</num><content>Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Place and time of supply: Northern Ireland warehouses</heading><paragraph eId="d25e8394" class="schProv1"><num>16</num><subparagraph eId="d25e8398"><num>(1)</num><intro>A supply of goods, or an acquisition of goods in Northern Ireland from a member State, is treated as taking place outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><intro>they have been removed—</intro><level class="para2"><num>(i)</num><content>from a place outside the member States, other than Northern Ireland, and have entered the territory of the European Union, or</content></level><level class="para2"><num>(ii)</num><content>from a place outside the member States and have entered Northern Ireland (which includes goods removed to Northern Ireland from Great Britain),</content></level></level><level class="para1"><num>(c)</num><content>the material time for their supply, or their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(d)</num><content>those goods are not, or are not mixed with, any dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners may by regulations provide that sub-paragraph <ref href="#d25e8398">(1)</ref> does not apply in circumstances specified or described in the regulations.</content></subparagraph><subparagraph eId="d25e8449"><num>(3)</num><content>A supply of dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State, or a supply of a mixture of such goods and other goods, is treated as taking place outside the United Kingdom where the conditions in sub-paragraph <ref href="#d25e8464">(5)</ref> are met.</content></subparagraph><subparagraph eId="d25e8458"><num>(4)</num><content>An acquisition in Northern Ireland from a member State of dutiable goods is treated as taking place outside the United Kingdom where those conditions are met.</content></subparagraph><subparagraph eId="d25e8464"><num>(5)</num><intro>Those conditions are—</intro><level class="para1" eId="d25e8470"><num>(a)</num><content>that the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1" eId="d25e8476"><num>(b)</num><content>that the material time for the supply mentioned in sub-paragraph <ref href="#d25e8449">(3)</ref>, or the acquisition mentioned in sub-paragraph <ref href="#d25e8458">(4)</ref>, is while the goods are subject to that regime and before the duty point, and</content></level><level class="para1" eId="d25e8488"><num>(c)</num><content>that the material time for any subsequent supply of those goods is also while the goods are subject to that regime and before the duty point.</content></level></subparagraph><subparagraph eId="d25e8494"><num>(6)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>the conditions in sub-paragraph <ref href="#d25e8470">(5)(a)</ref> and <ref href="#d25e8476">(b)</ref> are met in relation to a supply of goods mentioned in sub-paragraph <ref href="#d25e8449">(3)</ref> or an acquisition of goods mentioned in sub-paragraph <ref href="#d25e8458">(4)</ref>,</content></level><level class="para1"><num>(b)</num><content>the condition in sub-paragraph <ref href="#d25e8488">(5)(c)</ref> is not met in relation to that supply or acquisition, and</content></level><level class="para1"><num>(c)</num><content>the supply or acquisition is treated as taking place within the United Kingdom,</content></level><wrapUp>sub-paragraph <ref href="#d25e8538">(7)</ref> applies to the supply or acquisition.</wrapUp></subparagraph><subparagraph eId="d25e8538"><num>(7)</num><intro>Where this sub-paragraph applies to a supply or acquisition of goods, the supply or acquisition is treated as taking place at the earlier of—</intro><level class="para1"><num>(a)</num><content>the time when the goods are removed from the Northern Ireland warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>the duty point.</content></level></subparagraph><subparagraph eId="d25e8556"><num>(8)</num><intro>Where sub-paragraph <ref href="#d25e8538">(7)</ref> applies to a supply of goods, any VAT payable on the supply must be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply is treated as taking place, and</content></level><level class="para1"><num>(b)</num><intro>by—</intro><level class="para2"><num>(i)</num><content>the person who removed the goods from the Northern Ireland warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>the person who is required to pay any duty or agricultural levy in respect of the goods.</content></level></level></subparagraph><subparagraph eId="d25e8589"><num>(9)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph <ref href="#d25e8556">(8)</ref> at a time later than that provided for by that sub-paragraph.</content></subparagraph><subparagraph><num>(10)</num><intro>Regulations under sub-paragraph <ref href="#d25e8589">(9)</ref> may in particular make provision for either or both of the following—</intro><level class="para1"><num>(a)</num><content>for the taxable person to pay the VAT together with the VAT chargeable on other supplies by the person of goods and services;</content></level><level class="para1"><num>(b)</num><content>for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to the person under section 127A of the Customs and Excise Management Act 1979,</content></level><wrapUp>and the regulations may make different provision for different descriptions of taxable person and for different descriptions of goods.</wrapUp></subparagraph><subparagraph eId="d25e8621"><num>(11)</num><intro>In this paragraph—</intro><hcontainer name="definition"><intro>“dutiable goods” means any goods which are subject—</intro><level class="para1"><num>(a)</num><content>to a duty of excise, or</content></level><level class="para1"><num>(b)</num><content>in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union;</content></level></hcontainer><hcontainer name="definition"><intro>“the duty point”, in relation to any goods, means—</intro><level class="para1"><num>(a)</num><content>in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods which are not so subject—<blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num>the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect,</item><item><num>(ii)</num>the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or</item><item><num>(iii)</num>the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods;</item></blockList></content></level></hcontainer><hcontainer name="definition"><intro>“Northern Ireland warehouse” means any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following—</intro><level class="para1"><num>(a)</num><content>duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>EU customs duty;</content></level><level class="para1"><num>(c)</num><content>any agricultural levy of the European Union;</content></level><level class="para1"><num>(d)</num><content>VAT on the importation of the goods into any member State;</content></level><level class="para1"><num>(e)</num><content>VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(f)</num><content>any duty of excise or any duty which is equivalent in a member State to a duty of excise.</content></level></hcontainer></subparagraph><subparagraph><num>(12)</num><content>References in this paragraph to goods being subject to a Northern Ireland warehousing regime are to goods being kept in a Northern Ireland warehouse or being transported between Northern Ireland warehouses (whether in the same country or different countries) without the payment in a country of any duty, levy or VAT; and references to the removal of goods from a warehousing regime are to be construed accordingly.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Northern Ireland fiscal warehouses</heading><paragraph eId="d25e8706" class="schProv1"><num>17</num><subparagraph eId="d25e8710"><num>(1)</num><content>The Commissioners may, if it appears to them proper, upon application approve any registered person as a Northern Ireland fiscal warehousekeeper, and such approval is subject to such conditions as the Commissioners impose.</content></subparagraph><subparagraph><num>(2)</num><content>Subject to those conditions and to regulations made under paragraph <ref href="#d25e9645">25(6)</ref>, such a person is entitled to keep a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph eId="d25e8725"><num>(3)</num><content>“Northern Ireland fiscal warehouse” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(4)</num><content>Retail premises may not be notified as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(5)</num><intro>A place notified under sub-paragraph <ref href="#d25e8725">(3)</ref> is a Northern Ireland fiscal warehouse from the later of—</intro><level class="para1"><num>(a)</num><content>the date the Commissioners received the notification, and</content></level><level class="para1"><num>(b)</num><content>the date specified in the notice from which the notification is to have effect.</content></level></subparagraph><subparagraph><num>(6)</num><intro>A place ceases to be a Northern Ireland fiscal warehouse—</intro><level class="para1"><num>(a)</num><content>if that place ceases to be in the occupation or under the control of the Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>if the Northern Ireland fiscal wareshousekeeper notifies the Commissioners that the place is to cease to be a Northern Ireland fiscal warehouse.</content></level></subparagraph><subparagraph eId="d25e8776"><num>(7)</num><intro>The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following—</intro><level class="para1" eId="d25e8782"><num>(a)</num><content>the person’s record of compliance and ability to comply with the provisions made by or under this Act;</content></level><level class="para1"><num>(b)</num><content>the person’s record of compliance and ability to comply with the provisions made by or under the customs and excise Acts (as defined in the Management Act);</content></level><level class="para1"><num>(c)</num><content>the person’s record of compliance and ability to comply with Union customs legislation;</content></level><level class="para1" eId="d25e8800"><num>(d)</num><content>the person’s record of compliance and ability to comply with the requirements of member States relating to VAT and duties equivalent to duties of excise;</content></level><level class="para1" eId="d25e8806"><num>(e)</num><content>if the applicant is a company, the records of compliance and ability to comply with the matters set out in paragraphs <ref href="#d25e8782">(a)</ref> to <ref href="#d25e8800">(d)</ref> of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out in those paragraphs of the beneficial owners of the shares of the company or any of them;</content></level><level class="para1" eId="d25e8818"><num>(f)</num><content>if the applicant is an individual, the records of compliance and ability to comply with the matters set out in those paragraphs of any company of which the applicant is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares.</content></level></subparagraph><subparagraph><num>(8)</num><intro>For the purposes of paragraphs <ref href="#d25e8806">(e)</ref> and <ref href="#d25e8818">(f)</ref> of sub-paragraph <ref href="#d25e8776">(7)</ref>—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director’s spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director’s spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“shadow director” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subparagraph><subparagraph><num>(9)</num><intro>Subject to sub-paragraph <ref href="#d25e8887">(10)</ref>, a person approved under sub-paragraph <ref href="#d25e8710">(1)</ref> remains a Northern Ireland fiscal warehousekeeper until the person—</intro><level class="para1"><num>(a)</num><content>ceases to be a registered person, or</content></level><level class="para1"><num>(b)</num><content>notifies the Commissioners in writing that the person is to cease to be a Northern Ireland fiscal warehousekeeper.</content></level></subparagraph><subparagraph eId="d25e8887"><num>(10)</num><intro>The Commissioners may if they consider it appropriate from time to time—</intro><level class="para1"><num>(a)</num><content>impose conditions on a Northern Ireland fiscal warehousekeeper in addition to those conditions, if any, imposed under sub-paragraph <ref href="#d25e8710">(1)</ref>;</content></level><level class="para1"><num>(b)</num><content>vary or revoke any conditions previously imposed;</content></level><level class="para1"><num>(c)</num><content>withdraw approval of any person as a Northern Ireland fiscal warehousekeeper;</content></level><level class="para1"><num>(d)</num><content>withdraw Northern Ireland fiscal warehouse status from any premises.</content></level></subparagraph><subparagraph><num>(11)</num><content>Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require.</content></subparagraph><subparagraph><num>(12)</num><content>Any approval by the Commissioners under sub-paragraph <ref href="#d25e8710">(1)</ref>, and any withdrawal of approval or other act by them under sub-paragraph <ref href="#d25e8887">(10)</ref>, must be notified to the fiscal warehousekeeper in writing and takes effect on such notification being made or on any later date specified for the purpose in the notification.</content></subparagraph><subparagraph><num>(13)</num><content>Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Conversion of relevant fiscal warehouses etc</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sub-paragraph <ref href="#d25e8964">(2)</ref> applies to any place in Northern Ireland that was a fiscal warehouse immediately before the coming into force of paragraph <ref href="#d25e8706">17</ref>.</content></subparagraph><subparagraph eId="d25e8964"><num>(2)</num><content>On the coming into force of that paragraph, a place to which this sub-paragraph applies becomes a Northern Ireland fiscal warehouse (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph eId="d25e8970"><num>(3)</num><content>On the coming into force of that paragraph, any fiscal warehousekeeper in relation to such a place immediately before the coming into force of that paragraph becomes a Northern Ireland warehousekeeper (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph eId="d25e8976"><num>(4)</num><content>But a person does not cease to be a fiscal warehousekeeper in relation to a place in Great Britain as a result of sub-paragraph <ref href="#d25e8970">(3)</ref>.</content></subparagraph><subparagraph><num>(5)</num><content>Sub-paragraph <ref href="#d25e8997">(6)</ref> applies to a fiscal warehousekeeper who becomes a Northern Ireland fiscal warehousekeeper as a result of sub-paragraph <ref href="#d25e8970">(3)</ref>.</content></subparagraph><subparagraph eId="d25e8997"><num>(6)</num><content>Any condition imposed under section 18A(1) or (6) that, immediately before the coming into force of paragraph <ref href="#d25e8706">17</ref>, applied to a fiscal warehousekeeper to whom this sub-paragraph applies, applies to that person as a Northern Ireland fiscal warehousekeeper as if imposed under paragraph <ref href="#d25e8706">17</ref> (and may be varied or revoked accordingly).</content></subparagraph><subparagraph><num>(7)</num><content>In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Northern Ireland fiscal warehouses: relief</heading><paragraph eId="d25e9018" class="schProv1"><num>19</num><subparagraph eId="d25e9022"><num>(1)</num><intro>Sub-paragraphs <ref href="#d25e9154">(5)</ref> and <ref href="#d25e9160">(6)</ref> apply where—</intro><level class="para1"><num>(a)</num><content>there is an acquisition of goods in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2" eId="d25e9052"><num>(i)</num><content>the acquisition takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2" eId="d25e9058"><num>(ii)</num><content>after the acquisition but before the supply, if any, of those goods which next occurs, the acquirer causes the goods to be placed in a Northern Ireland fiscal warehousing regime, and</content></level></level><level class="para1" eId="d25e9064"><num>(d)</num><content>the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that the acquirer will cause paragraph <ref href="#d25e9058">(c)(ii)</ref> to be satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>A certificate prepared for the purposes of sub-paragraph <ref href="#d25e9064">(1)(d)</ref> must be kept for such period as the Commissioners may by regulations specify.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraphs <ref href="#d25e9154">(5)</ref> and <ref href="#d25e9160">(6)</ref> also apply where—</intro><level class="para1"><num>(a)</num><content>there is a supply of goods,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>that supply takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2" eId="d25e9118"><num>(ii)</num><content>after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a Northern Ireland fiscal warehousing regime,</content></level></level><level class="para1" eId="d25e9124"><num>(d)</num><content>in a case falling within paragraph <ref href="#d25e9118">(c)(ii)</ref>, the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate that the person will cause paragraph <ref href="#d25e9118">(c)(ii)</ref> to be satisfied, and</content></level><level class="para1"><num>(e)</num><content>the supply is not a retail transaction.</content></level></subparagraph><subparagraph><num>(4)</num><content>A certificate under sub-paragraph <ref href="#d25e9064">(1)(d)</ref> or <ref href="#d25e9124">(3)(d)</ref> must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.</content></subparagraph><subparagraph eId="d25e9154"><num>(5)</num><content>An acquisition or supply to which this sub-paragraph applies is treated for the purposes of this Act as taking place outside the United Kingdom if any subsequent supply of those goods is while they are subject to the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph eId="d25e9160"><num>(6)</num><content>Where an acquisition or supply to which this sub-paragraph applies falls, for the purposes of this Act, to be treated as taking place in the United Kingdom that acquisition or supply is treated for the purposes of this Act as taking place when the goods are removed from the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph eId="d25e9166"><num>(7)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>sub-paragraph <ref href="#d25e9160">(6)</ref> applies to an acquisition or a supply,</content></level><level class="para1"><num>(b)</num><content>the acquisition or supply is taxable and not zero-rated, and</content></level><level class="para1"><num>(c)</num><content>the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1 and paragraphs <ref href="#d25e4863">38(6)</ref> and <ref href="#d25e5414">48(7)</ref> of Schedule 9ZA, or any of those provisions,</content></level><wrapUp>VAT is chargeable on that acquisition or supply notwithstanding that the acquirer or the supplier is not a taxable person.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>For the purposes of this paragraph, apart from sub-paragraph <ref href="#d25e9160">(6)</ref>, an acquisition or supply is treated as taking place at the material time for the acquisition or supply.</content></subparagraph><subparagraph eId="d25e9210"><num>(9)</num><intro>In this paragraph “eligible goods” has the meaning it has in section 18B, but as if in section 18B(6)(b)—</intro><level class="para1"><num>(a)</num><intro>in sub-paragraph (i)—</intro><level class="para2"><num>(i)</num><content>after “import duty” there were inserted “, and any duty under section 30A(3) of TCTA 2018,”;</content></level><level class="para2"><num>(ii)</num><content>after “those Acts” there were inserted “or Union customs legislation”;</content></level></level><level class="para1"><num>(b)</num><content>in sub-paragraph (ii), after “section 1(1)(c)” there were inserted “(including any VAT chargeable on the movement of goods from Great Britain to Northern Ireland as a result of paragraph <ref href="#d25e7780">3(4)</ref>)”.</content></level></subparagraph><subparagraph eId="d25e9243"><num>(10)</num><intro>The Commissioners may by regulations provide that goods of a description specified in regulations are, for the purposes of this paragraph, to be treated—</intro><level class="para1"><num>(a)</num><content>where such goods are not of a description falling within Schedule 5A (goods eligible to be fiscally warehoused), as if they were;</content></level><level class="para1"><num>(b)</num><content>where such goods are of a description falling within that Schedule, as if they were not.</content></level></subparagraph><subparagraph eId="d25e9261"><num>(11)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where—</intro><level class="para1"><num>(a)</num><intro>the Commissioners are satisfied that the supply in question involves both—</intro><level class="para2"><num>(i)</num><content>the removal of the goods from a Northern Ireland fiscal warehousing regime, and</content></level><level class="para2"><num>(ii)</num><content>their being placed in a warehousing regime in a member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of this paragraph and paragraph <ref href="#d25e8706">17</ref>, and</content></level></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(12)</num><content>Section 30(10) (zero-rating) applies in relation to regulations made under sub-paragraph <ref href="#d25e9261">(11)</ref> as it applies to regulations made under section 30(8) or (9).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Modification of section 18B</heading><paragraph class="schProv1"><num>20</num><content>Section 18B(5) (fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted “and paragraphs <ref href="#d25e4863">38(6)</ref> and <ref href="#d25e5414">48(7)</ref> of Schedule 9ZA, or any of those provisions”.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Northern Ireland warehouses and fiscal warehouses: services</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><intro>Section 18C has effect as if any reference to—</intro><level class="para1"><num>(a)</num><content>“a warehousing or fiscal warehousing regime” were to “a warehousing, Northern Ireland warehousing, fiscal warehousing, or Northern Ireland fiscal warehousing regime”;</content></level><level class="para1"><num>(b)</num><content>“a warehouse or a fiscal warehousekeeper” were to “a warehouse, Northern Ireland warehouse, fiscal or Northern Ireland fiscal warehousekeeper”;</content></level><level class="para1"><num>(c)</num><content>“a warehousing regime” were to “a warehousing or Northern Ireland warehousing regime”;</content></level><level class="para1"><num>(d)</num><content>“a fiscal warehousing regime” were to “a fiscal or Northern Ireland fiscal warehousing regime”.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (2) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “material time” had the meaning it has in this Part of this Schedule.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (3) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “duty point” had the meaning it has in paragraph <ref href="#d25e8394">16</ref>.</content></subparagraph><subparagraph><num>(4)</num><content>Subsection (4)(b) of that section has effect in relation to goods subject to a Northern Ireland fiscal warehousing regime as if after “carried out under” there were inserted “Union customs legislation (within the meaning of Schedule 9ZB) or under”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Removal from warehousing: accountability</heading><paragraph eId="d25e9380" class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>This paragraph applies to any supply to which paragraph <ref href="#d25e9160">19(6)</ref> applies (supply treated as taking place on removal or duty point) and any acquisition to which paragraph <ref href="#d25e9166">19(7)</ref> applies (acquisition treated as taking place on removal where acquirer not a taxable person).</content></subparagraph><subparagraph eId="d25e9396"><num>(2)</num><intro>Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph <ref href="#d25e9417">(3)</ref>) be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply or acquisition is treated as taking place under the paragraph in question, and</content></level><level class="para1"><num>(b)</num><content>by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.</content></level></subparagraph><subparagraph eId="d25e9417"><num>(3)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph <ref href="#d25e9396">(2)</ref> at a time later than that provided by that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><content>Regulations may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Deficiency in Northern Ireland fiscally warehoused goods</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><intro>Section 18E applies—</intro><level class="para1"><num>(a)</num><content>to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “fiscal warehousekeeper” has the meaning it has in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Incorrect Northern Ireland fiscal warehousing certificates</heading><paragraph class="schProv1"><num>24</num><subparagraph eId="d25e9471"><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>a person who makes, or is to make, an acquisition of goods in Northern Ireland from a member State prepares a certificate for the purposes of paragraph <ref href="#d25e9064">19(1)(d)</ref>, and</content></level><level class="para1"><num>(b)</num><content>the certificate is incorrect,</content></level><wrapUp>the person preparing the certificate is liable to a penalty.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>The amount of the penalty is the amount of VAT actually chargeable on the acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>A person is not liable to a penalty under sub-paragraph <ref href="#d25e9471">(1)</ref> if the person satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for having prepared the certificate in question.</content></subparagraph><subparagraph><num>(4)</num><content>If a person is convicted of an offence (whether under this Act or otherwise) by reason of preparing an incorrect certificate for the purposes of paragraph <ref href="#d25e9064">19(1)(d)</ref>, the person is not liable to a penalty under sub-paragraph <ref href="#d25e9471">(1)</ref>.</content></subparagraph><subparagraph><num>(5)</num><content>A penalty under sub-paragraph <ref href="#d25e9471">(1)</ref> is to be treated, for the purposes of sections 76 and 83 (assessments and appeals), as if it were a penalty under section 62 (incorrect certificates).</content></subparagraph><subparagraph><num>(6)</num><content>Section 62 has effect as if in subsection (1)(a)(ii), after “18C(1)(c)” there were inserted “or paragraph <ref href="#d25e9124">19(3)(d)</ref> of Schedule 9ZB (Northern Ireland fiscal warehouses)”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Supplementary provision</heading><paragraph eId="d25e9542" class="schProv1"><num>25</num><subparagraph><num>(1)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“eligible goods” is to be construed in accordance with paragraph <ref href="#d25e9210">19(9)</ref> and <ref href="#d25e9243">(10)</ref>;</content></hcontainer><hcontainer name="definition"><intro>“material time”—</intro><level class="para1"><num>(a)</num><content>in relation to any acquisition or supply the time of which is determined in accordance with regulations under section 6(14) or paragraph <ref href="#d25e2900">4(2)(b)</ref> of Schedule 9ZA, means such time as may be prescribed for the purpose of this paragraph by those regulations,</content></level><level class="para1"><num>(b)</num><content>in relation to any other acquisition, means the time of the first removal of the goods (see paragraph <ref href="#d25e2924">4(5)</ref> of that Schedule), and</content></level><level class="para1"><num>(c)</num><content>in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted;</content></level></hcontainer><hcontainer name="definition"><content>“Northern Ireland fiscal warehouse” is to be construed in accordance with paragraph <ref href="#d25e8706">17</ref>;</content></hcontainer><hcontainer name="definition"><content>“Northern Ireland fiscal warehousekeeper” is to be construed in accordance with that paragraph;</content></hcontainer><hcontainer name="definition"><content>“Northern Ireland warehouse” has the meaning given by paragraph <ref href="#d25e8621">16(11)</ref>.</content></hcontainer></subparagraph><subparagraph><num>(2)</num><content>Any reference in this Part of this Schedule to goods being subject to a Northern Ireland fiscal warehousing regime is, subject to any regulations made under sub-paragraph <ref href="#d25e9645">(6)</ref>, a reference to eligible goods being kept in a Northern Ireland fiscal warehouse or being transferred between Northern Ireland fiscal warehouses in accordance with such regulations; and any reference to the removal of goods from a Northern Ireland fiscal warehousing regime are to be construed accordingly.</content></subparagraph><subparagraph><num>(3)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they change their nature but the resulting goods are also eligible goods, the provisions of this Part of this Schedule apply as if the resulting goods were the original goods.</content></subparagraph><subparagraph><num>(4)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them.</content></subparagraph><subparagraph><num>(5)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any person ceases to be a Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>any premises cease to have Northern Ireland fiscal warehouse status,</content></level><wrapUp>this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them.</wrapUp></subparagraph><subparagraph eId="d25e9645"><num>(6)</num><content>The Commissioners may make regulations governing the deposit, keeping, securing and treatment of goods in a Northern Ireland fiscal warehouse, and the removal of goods from a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(7)</num><intro>Regulations may, without prejudice to the generality of sub-paragraph <ref href="#d25e9645">(6)</ref>, include provision—</intro><level class="para1"><num>(a)</num><intro>in relation to—</intro><level class="para2"><num>(i)</num><content>goods which are, have been or are to be subject to a Northern Ireland fiscal warehousing regime,</content></level><level class="para2"><num>(ii)</num><content>other goods which are, have been or are to be kept in Northern Ireland fiscal warehouses,</content></level><level class="para2"><num>(iii)</num><content>Northern Ireland fiscal warehouse premises, and</content></level><level class="para2"><num>(iv)</num><content>Northern Ireland fiscal warehousekeepers and their businesses,</content></level><wrapUp>as to the keeping, preservation and production of records and the furnishing of returns and information by Northern Ireland fiscal warehousekeepers and any other persons;</wrapUp></level><level class="para1"><num>(b)</num><content>requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on the request of that authorised person;</content></level><level class="para1"><num>(c)</num><content>prohibiting the carrying out on Northern Ireland fiscally warehoused goods of such operations as the Commissioners may prescribe;</content></level><level class="para1"><num>(d)</num><content>regulating the transfer of goods from one Northern Ireland fiscal warehouse to another;</content></level><level class="para1"><num>(e)</num><content>concerning goods which, though kept in a Northern Ireland fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under this Part of this Schedule;</content></level><level class="para1"><num>(f)</num><content>prohibiting a Northern Ireland fiscal warehousekeeper from allowing goods to be removed from a Northern Ireland fiscal warehousing regime without payment of any VAT payable under paragraph <ref href="#d25e9380">22</ref> on or by reference to that removal and, if in breach of that prohibition the warehousekeeper allows goods to be so removed, making the warehousekeeper liable for the VAT jointly and severally with the remover,</content></level><wrapUp>and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>Regulations may make different provision for different cases, including different provision for different Northern Ireland fiscal warehousekeepers or descriptions of Northern Ireland fiscal warehousekeeper, for Northern Ireland fiscal warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Modification of other provisions</heading><paragraph class="schProv1"><num>26</num><subparagraph><num>(1)</num><intro>Paragraph 3 of Schedule 6 (valuation: special cases) has effect in relation to goods whose supply involves their removal to Northern Ireland from a place outside the United Kingdom as if—</intro><level class="para1"><num>(a)</num><content>in sub-paragraph (1)(a)(ii), after “EU” there were inserted “customs duty or”;</content></level><level class="para1"><num>(b)</num><content>in sub-paragraph (1)(b), for “section 18(4)” there were substituted “paragraph <ref href="#d25e8538">16(7)</ref> of Schedule 9ZB”;</content></level><level class="para1"><num>(c)</num><content>in sub-paragraph (2), for “section 18” there were substituted “paragraph <ref href="#d25e8394">16</ref> of Schedule 9ZB”.</content></level></subparagraph><subparagraph><num>(2)</num><content>Paragraph 2(8) of Schedule 11 has effect as if after “section 18” there were inserted “in relation to goods other than goods in Northern Ireland, or paragraph <ref href="#d25e8394">16</ref> of Schedule 9ZB in relation to goods in Northern Ireland”.</content></subparagraph><subparagraph><num>(3)</num><content>Section 702 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “readily convertible asset”) has effect as if in subsection (6)(a), in the definition of “warehousing regime”, after “Value Added Tax Act <ref eId="c00017" href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 (c23)</ref>)” there were inserted “or a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime (within the meaning of paragraphs <ref href="#d25e8394">16</ref> to <ref href="#d25e9542">25</ref> of Schedule 9ZB to that Act)”.</content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (power to inspect premises) has effect as if—</intro><level class="para1"><num>(a)</num><content>in sub-paragraph (1)(c), after “warehouse” there were inserted “or Northern Ireland fiscal warehouse”;</content></level><level class="para1"><num>(b)</num><content>in sub-paragraph (2)(c), after “warehousing” there were inserted “or Northern Ireland fiscal warehousing”.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Rules relating to particular supplies</heading><hcontainer name="crossheading" class="schGroup7"><heading>Supplies of gas, electricity or heat</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Paragraph <ref href="#d25e7747">3(1)</ref> (zero-rating of supplies involving removal of goods from Northern Ireland to Great Britain or vice versa) does not apply to a supply of relevant goods.</content></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “relevant goods” has the meaning it has in section 9A (reverse charge on gas, electricity, heat or cooling).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Time of supply involving both a supply and an acquisition</heading><paragraph eId="d25e9842" class="schProv1"><num>28</num><subparagraph eId="d25e9846"><num>(1)</num><intro>Where any supply of goods involves both—</intro><level class="para1"><num>(a)</num><content>the removal of the goods from Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph <ref href="#d25e2715">2</ref>,</content></level><wrapUp>subsections (2), (4) to (6) and (10) to (12) of section 6 (time of supply) do not apply and the supply is treated for the purposes of this Act as taking place on whichever is the earlier of the days specified in sub-paragraph <ref href="#d25e9872">(2)</ref>.</wrapUp></subparagraph><subparagraph eId="d25e9872"><num>(2)</num><intro>The days mentioned in sub-paragraph <ref href="#d25e9846">(1)</ref> are—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month following that in which the removal in question takes place, and</content></level><level class="para1" eId="d25e9887"><num>(b)</num><content>the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.</content></level></subparagraph><subparagraph><num>(3)</num><content>Section 6(14) has effect as if after “section 55(4)” there were inserted “or paragraph <ref href="#d25e9842">28</ref> of Schedule 9ZB”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Distance selling between EU and Northern Ireland: place of supply</heading><paragraph eId="d25e9905" class="schProv1"><num>29</num><subparagraph eId="d25e9909"><num>(1)</num><intro>Goods whose place of supply is not determined under subsection (2) or (3) of section 7 (place of supply of goods) are treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods to Northern Ireland by or under the directions of the person who supplies them,</content></level><level class="para1"><num>(b)</num><content>the supply is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is liable to be registered under Part <ref href="#d25e5276">9</ref> of Schedule 9ZA, or</content></level><level class="para2"><num>(ii)</num><content>would be so liable if the supplier were not already registered under this Act or liable to be registered under Schedule 1 or 1A, and</content></level></level><level class="para1"><num>(d)</num><content>the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB.</content></level></subparagraph><subparagraph eId="d25e9957"><num>(2)</num><intro>Goods whose place of supply is not determined under sub-paragraph <ref href="#d25e9909">(1)</ref> or subsection (2) or (3) of section 7 and which do not consist in a new means of transport are treated as supplied outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods from Northern Ireland, by or under the directions of the person who supplies them, to a member State,</content></level><level class="para1"><num>(b)</num><content>the person who makes the supply is taxable in a member State, and</content></level><level class="para1" eId="d25e9978"><num>(c)</num><content>provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by sub-paragraph <ref href="#d25e9909">(1)</ref> make that person liable to VAT on the supply.</content></level></subparagraph><subparagraph eId="d25e9987"><num>(3)</num><content>But sub-paragraph <ref href="#d25e9957">(2)</ref> does not apply in relation to any supply in a case where the liability mentioned in sub-paragraph <ref href="#d25e9957">(2)</ref><ref href="#d25e9978">(c)</ref> depends on the exercise by any person of an option in the United Kingdom corresponding to such an option as is mentioned in paragraph <ref href="#d25e5308">48(2)</ref> unless that person has given, and has not withdrawn, a notification to the Commissioners that the person wishes supplies by that person to be treated as taking place outside the United kingdom where they are supplies in relation to which the other requirements of sub-paragraph <ref href="#d25e9957">(2)</ref> are satisfied.</content></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations provide that a notification for the purposes of sub-paragraph <ref href="#d25e9987">(3)</ref> is not to be given or withdrawn except in such circumstances, and in such form and manner, as may be prescribed.</content></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph—</intro><level class="para1"><num>(a)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in Northern Ireland leave and re-enter Northern Ireland the removal is not to be treated as a removal from or to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in the United Kingdom leave and re-enter the United Kingdom the removal is not to be treated as a removal from Northern Ireland.</content></level></subparagraph><subparagraph><num>(6)</num><content>Section 7 has effect as if the references in subsections (5A) to (7) to “the preceding provisions of this section” included sub-paragraphs <ref href="#d25e9909">(1)</ref> and <ref href="#d25e9957">(2)</ref> of this paragraph.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Removal of business assets to be treated as a supply of goods</heading><paragraph eId="d25e10049" class="schProv1"><num>30</num><subparagraph eId="d25e10053"><num>(1)</num><intro>A person carrying on a business makes a supply of goods where—</intro><level class="para1"><num>(a)</num><content>the goods form part of the assets of that business,</content></level><level class="para1"><num>(b)</num><content>they are removed from Northern Ireland or a member State under the directions of that person, and</content></level><level class="para1"><num>(c)</num><intro>the removal is in the course or furtherance of that business for the purpose of being taken to a place in—</intro><level class="para2"><num>(i)</num><content>in the case of goods removed from Northern Ireland, a member State, or</content></level><level class="para2"><num>(ii)</num><content>in the case of goods removed from a member State, to another member State or to Northern Ireland.</content></level></level></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph <ref href="#d25e10053">(1)</ref> applies to the removal of goods, whether or not that removal of the goods is, or is connected with, a transaction for consideration.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph <ref href="#d25e10053">(1)</ref> does not apply—</intro><level class="para1"><num>(a)</num><content>to a case falling within paragraph 5(1) of Schedule 4 (matters to be treated as supply of goods or services),</content></level><level class="para1"><num>(b)</num><content>to the removal of goods from Northern Ireland where that removal is in the course of their removal from one part of Northern Ireland to another part of Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>to the removal of goods from a member State where that removal is in the course of their removal from one part of a member State to another part of that member State,</content></level><level class="para1"><num>(d)</num><content>to goods which have been removed from a place outside the member States for entry into the territory of the European Union and are removed from a member State before the time when any Community customs debt in respect of any EU customs duty on their entry into that territory would be incurred,</content></level><level class="para1"><num>(e)</num><content>to goods which have been removed from a place outside the United Kingdom and the member States for entry into Northern Ireland and are removed from Northern Ireland before any duty under section 30A(3) of TCTA 2018 on their entry into Northern Ireland would be incurred, or</content></level><level class="para1"><num>(f)</num><content>to goods which have been removed from Great Britain to Northern Ireland and are removed from Northern Ireland before any duty under section 40A of TCTA 2018 on their entry into Northern Ireland would be incurred.</content></level></subparagraph><subparagraph><num>(4)</num><content>Sub-paragraph <ref href="#d25e10053">(1)</ref> is subject to paragraph <ref href="#d25e5896">58</ref> of Schedule 9ZA (call-off stock arrangements).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Application of section 43 (company groups) to goods in Northern Ireland</heading><paragraph class="schProv1"><num>31</num><content>Subsection (1)(a) of Section 43 (disregard of supplies between members of groups) does not apply to a supply of goods if the goods are in Northern Ireland at the time they are supplied unless the supplier and the recipient each has a business establishment, or some other fixed establishment, in Northern Ireland.</content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Northern Ireland and the Isle of Man</heading><hcontainer name="crossheading" class="schGroup7"><heading>Application of Part 2 of this Schedule</heading><paragraph class="schProv1"><num>32</num><subparagraph eId="d25e10176"><num>(1)</num><content>Paragraph <ref href="#d25e7747">3(1)</ref> (zero-rating of supply of goods removed from Great Britain to Northern Ireland and vice versa) applies to goods removed from Northern Ireland to the Isle of Man as they apply to goods removed from Northern Ireland to Great Britain.</content></subparagraph><subparagraph eId="d25e10185"><num>(2)</num><intro>The following provisions apply to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs <ref href="#d25e7780">(4)</ref> and <ref href="#d25e7786">(5)</ref> of paragraph <ref href="#d25e7743">3</ref> (charge on goods removed from Great Britain to Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>sub-paragraphs <ref href="#d25e7810">(6)</ref> and <ref href="#d25e7834">(7)</ref> of that paragraph (so far as they relate to sub-paragraph <ref href="#d25e7780">(4)</ref> or <ref href="#d25e7786">(5)</ref>).</content></level></subparagraph><subparagraph><num>(3)</num><content>Paragraph <ref href="#d25e7864">4</ref> (liability for VAT on movements between Great Britain and Northern Ireland) applies to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland as if the references to a “taxable person” included a person who is, or is required to be, registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.</content></subparagraph><subparagraph><num>(4)</num><content>Paragraph <ref href="#d25e8136">7</ref> (zero-rating of supplies made before declaration on removal) applies to goods removed to Northern Ireland from the Isle of Man as it applies to goods removed from Great Britain to Northern Ireland.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Modifications in relation to exports: goods removed to Isle of Man</heading><paragraph class="schProv1"><num>33</num><subparagraph><num>(1)</num><content>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods included the removal of goods from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated as a result of paragraph <ref href="#d25e7747">3(1)</ref> or regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to the Isle of Man, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>Section 37 (relief from VAT on importation of goods) has effect in relation to a removal of goods to Northern Ireland from the Isle of Man (which is treated as an importation as a result of paragraphs <ref href="#d25e7786">3(5)</ref> and <ref href="#d25e10185">32(2)</ref>) as if any reference to the export of goods included their removal from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(4)</num><intro>Group 15 of Schedule 8 (zero-rating) has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Northern Ireland to the Isle of Man;</content></level><level class="para1"><num>(b)</num><content>the modification made by paragraph <ref href="#d25e8306">14(2)(c)</ref> applied to the removal of goods to the Isle of Man from Northern Ireland as it applies to the removal of goods from Northern Ireland to Great Britain.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Warehouses</heading><paragraph class="schProv1"><num>34</num><content>Part 4 (warehouses) has effect as if any reference to Great Britain included the Isle of Man (see also article 2 of the Value Added Tax (Isle of Man) Order 1982 which provides that this Act has effect as if the Isle of Man were part of the United Kingdom subject to the provisions of that Order).</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Extent</heading><paragraph class="schProv1"><num>35</num><content>Nothing in this Part of this Schedule is to be taken as extending to the Isle of Man.</content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Other amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><intro>In section 3 (taxable persons)—</intro><level class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content>in subsection (2), after “registration” insert “(and see also Parts <ref href="#d25e4789">8</ref> and <ref href="#d25e5276">9</ref> of Schedule 9ZA which contain further provisions about registration)”;</content></level><level class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content>after “Schedules”, in the first place it occurs, insert “and Part <ref href="#d25e4789">8</ref> and <ref href="#d25e5276">9</ref> of Schedule 9ZA”;</content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content>after “Schedules”, in the second place it occurs, insert “or those Parts”.</content></level></level></paragraph><paragraph eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 5 (meaning of supply), after subsection (3) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3A)</num><content>An order under subsection (3) may provide that paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.</content></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-2"><num>(2)</num><content>In the heading, omit “supplied by persons outside the United Kingdom”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><intro>This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—</intro><level class="para1"><num>(a)</num><content>A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>A is in Northern Ireland and B is so registered but is not so identified.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-5-4"><num>(4)</num><intro>In subsection (5)—</intro><level class="para1" eId="schedule-2-paragraph-5-4-a"><num>(a)</num><content>in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”,</content></level><level class="para1" eId="schedule-2-paragraph-5-4-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(aa)</num><content>gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-5-5"><num>(5)</num><content>In subsection (6), after “United Kingdom” insert “, in Great Britain or in Northern Ireland”.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><intro>In section 18A (fiscal warehousing)—</intro><level class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level><level class="para1" eId="schedule-2-paragraph-6-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(4A)</num><intro>For the purposes of paragraphs <ref href="#d25e8806">(e)</ref> and <ref href="#d25e8818">(f)</ref> of subsection (4)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director’s spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director’s spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“shadow director” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subsection></quotedStructure></mod></content></level></paragraph><paragraph eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num>(1)</num><content>Omit section 14A and Schedule 4B (call-off stock arrangements).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-2"><num>(2)</num><intro>In section 69 (breaches of regulatory provisions)—</intro><level class="para1" eId="schedule-2-paragraph-7-2-a"><num>(a)</num><content>in subsection (1)(a) for “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B” substitute “or paragraph 5 of Schedule 3A”;</content></level><level class="para1" eId="schedule-2-paragraph-7-2-b"><num>(b)</num><content>in subsection (2) omit “paragraph 8 or 9(2)(b) of Schedule 4B or”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-3"><num>(3)</num><content>In section 97 (orders, rule and regulations), in subsection (4), in paragraph (a) for “or 28” substitute “, 28 or 40A”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-4"><num>(4)</num><content>In Schedule 6 (valuation of supplies: special cases), in paragraph 6(1) omit paragraph (d) (and the “or” before it).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-5"><num>(5)</num><intro>In consequence of the amendment made by sub-paragraph <ref href="#schedule-2-paragraph-7-1">(1)</ref>, the Value Added Tax Regulations 1995 (<ref eId="c00018" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>) are amended as follows—</intro><level class="para1" eId="schedule-2-paragraph-7-5-a"><num>(a)</num><content>in regulation 21 (interpretation of Part 4), omit paragraph (2);</content></level><level class="para1" eId="schedule-2-paragraph-7-5-b"><num>(b)</num><content>omit regulation 22ZA;</content></level><level class="para1" eId="schedule-2-paragraph-7-5-c"><num>(c)</num><intro>in regulation 22B (EC sales statements: supplementary)—</intro><level class="para2" eId="schedule-2-paragraph-7-5-c-i"><num>(i)</num><content>in paragraph (1), for “more than one statement is to be submitted under regulations 22 to” substitute “statements are to be submitted under regulation 22 and 22A”;</content></level><level class="para2" eId="schedule-2-paragraph-7-5-c-ii"><num>(ii)</num><content>in paragraphs (2) and (3) omit “, 22ZA”.</content></level></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-6"><num>(6)</num><content>Schedule 4B continues to have effect in relation to goods to which Schedule 4B applied (see paragraph 1 of that Schedule) immediately before its repeal.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-7"><num>(7)</num><content>Any other provision repealed, revoked or amended by or under this Act or TCTA 2018 at the same time as, or after, the repeal of Schedule 4B continues to have effect in relation to any deemed acquisition or supply of such goods arising as a result of that Schedule (as saved by paragraph <ref href="#schedule-2-paragraph-7-6">(6)</ref>) as if the provision had not been so repealed, revoked or amended.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-8"><num>(8)</num><content>The savings in sub-paragraphs <ref href="#schedule-2-paragraph-7-6">(6)</ref> and <ref href="#schedule-2-paragraph-7-7">(7)</ref> do not apply to the provisions mentioned in sub-paragraph <ref href="#schedule-2-paragraph-7-9">(9)</ref> in relation to goods to which Schedule 4B applied as a result of their removal from Great Britain for the purpose of being taken to a place in a member State.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-9"><num>(9)</num><intro>Those provisions are—</intro><level class="para1" eId="schedule-2-paragraph-7-9-a"><num>(a)</num><content>paragraph 7(2)(c) of that Schedule;</content></level><level class="para1" eId="schedule-2-paragraph-7-9-b"><num>(b)</num><content>the provisions of Part 4 of the Value Added Tax Regulations 1994 (<ref eId="c00019" href="http://www.legislation.gov.uk/id/uksi/1994/2518">S.I. 1994/2518</ref>) (EC sales statements).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-10"><num>(10)</num><content>Part 10 of Schedule 9ZA of VATA 1994 (as inserted by this Schedule) does not apply to goods in respect of which the savings in sub-paragraph <ref href="#schedule-2-paragraph-7-6">(6)</ref> and <ref href="#schedule-2-paragraph-7-7">(7)</ref> apply.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-8" class="schProv1"><num>8</num><content>In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute “the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation)”.</content></paragraph></hcontainer></part><part eId="schedule-2-part-2"><num>PART 2</num><heading>Amendments of other legislation</heading><hcontainer name="crossheading" class="schGroup7"><heading>F(No.2)A 2017</heading><paragraph eId="schedule-2-paragraph-9" class="schProv1"><num>9</num><intro>In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—</intro><level class="para1" eId="schedule-2-paragraph-9-a"><num>(a)</num><content>in subsection (4) (as amended by TCTA 2018), after “section 15” insert “and paragraph <ref href="#d25e7558">1</ref> of Schedule 9ZB”;</content></level><level class="para1" eId="schedule-2-paragraph-9-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(4A)</num><content>But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph <ref href="#d25e7743">3</ref> of Schedule 9ZB are not imported goods for the purposes of this Part.</content></subsection></quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>TCTA 2018</heading><paragraph eId="schedule-2-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-2-paragraph-10-1"><num>(1)</num><content>Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-2"><num>(2)</num><intro>In paragraph 64(3)—</intro><level class="para1" eId="schedule-2-paragraph-10-2-a"><num>(a)</num><content>at the end of paragraph (a) insert “and”;</content></level><level class="para1" eId="schedule-2-paragraph-10-2-b"><num>(b)</num><content>omit paragraph (c) (and the “and” before it).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-3"><num>(3)</num><content>In paragraph 94, omit sub-paragraphs (2) and (9).</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-4"><num>(4)</num><intro>In paragraph 114, in sub-paragraph (2)—</intro><level class="para1" eId="schedule-2-paragraph-10-4-a"><num>(a)</num><content>in paragraph (a), for “second” substitute “third”;</content></level><level class="para1" eId="schedule-2-paragraph-10-4-b"><num>(b)</num><content>in paragraph (b), for “third” substitute “fourth”;</content></level><level class="para1" eId="schedule-2-paragraph-10-4-c"><num>(c)</num><content>in paragraph (c), for “fifth” substitute “sixth”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-5"><num>(5)</num><content>In paragraph 132, omit paragraph (k).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Value Added Tax (Place of Supply of Goods) Order 2004</heading><paragraph eId="schedule-2-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-2-paragraph-11-1"><num>(1)</num><content>The Value Added Tax (Place of Supply of Goods) Order 2004 (<ref eId="c00020" href="http://www.legislation.gov.uk/id/uksi/2004/3148">S.I. 2004/3148</ref>) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-11-2"><num>(2)</num><intro>In article 9, in the definition of “relevant goods”—</intro><level class="para1" eId="schedule-2-paragraph-11-2-a"><num>(a)</num><content>in paragraph (i), after “within” insert “Northern Ireland or”;</content></level><level class="para1" eId="schedule-2-paragraph-11-2-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="order" ukl:Context="main" ukl:Format="double"><level class="para2"><num>(ia)</num><content>gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-11-3"><num>(3)</num><intro>In article 14—</intro><level class="para1" eId="schedule-2-paragraph-11-3-a"><num>(a)</num><content>the existing text becomes paragraph (1);</content></level><level class="para1" eId="schedule-2-paragraph-11-3-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="order" ukl:Context="main" ukl:Format="double"><paragraph><num>(2)</num><intro>For the purposes of that section a person is in Great Britain if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Great Britain, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.</content></level></paragraph><paragraph><num>(3)</num><intro>For the purposes of that section a person is in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.</content></level></paragraph></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012</heading><paragraph eId="schedule-2-paragraph-12" class="schProv1"><num>12</num><intro>In article 2 of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (<ref eId="c00021" href="http://www.legislation.gov.uk/id/uksi/2012/2907">S.I. 2012/2907</ref>)—</intro><level class="para1" eId="schedule-2-paragraph-12-a"><num>(a)</num><intro>in paragraph (1)—</intro><level class="para2" eId="schedule-2-paragraph-12-a-i"><num>(i)</num><content>omit “from a place outside the member States”;</content></level><level class="para2" eId="schedule-2-paragraph-12-a-ii"><num>(ii)</num><content>for “another” substitute “a”;</content></level></level><level class="para1" eId="schedule-2-paragraph-12-b"><num>(b)</num><content>in paragraph (2)(a) for “a member State” substitute “the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation)”.</content></level></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019</heading><paragraph eId="schedule-2-paragraph-13" class="schProv1"><num>13</num><content>In the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (<ref eId="c00022" href="http://www.legislation.gov.uk/id/uksi/2019/513">S.I. 2019/513</ref>), omit regulation 7.</content></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule" eId="schedule-3"><num>SCHEDULE 3<authorialNote class="referenceNote">Section 7</authorialNote></num><heading>Online sales by overseas persons and low value importations</heading><part eId="schedule-3-part-1"><num>PART 1</num><heading>Main amendments</heading><hcontainer name="crossheading" class="schGroup7"><heading>Amendments to the Value Added Tax Act 1994</heading><paragraph eId="schedule-3-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-2" class="schProv1"><num>2</num><content><mod>After section 5 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e10941"><num>5A</num><heading>Supplies of goods facilitated by online marketplaces: deemed supply</heading><subsection eId="d25e10945"><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),</content></level><level class="para1"><num>(b)</num><content>that supply is facilitated by an online marketplace, and</content></level><level class="para1" eId="d25e10963"><num>(c)</num><content>the imported consignment condition is met.</content></level></subsection><subsection eId="d25e10969"><num>(2)</num><intro>For the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>P is to be treated as having supplied the goods to the operator of the online marketplace, and</content></level><level class="para1"><num>(b)</num><content>the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.</content></level></subsection><subsection eId="d25e10987"><num>(3)</num><intro>The imported consignment condition is met where—</intro><level class="para1" eId="d25e10993"><num>(a)</num><content>the supply of the goods to R involves those goods being imported,</content></level><level class="para1" eId="d25e10999"><num>(b)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(c)</num><intro>the consignment of which the goods are part—</intro><level class="para2" eId="d25e11011"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(4)</num><content>For the purposes of subsection <ref href="#d25e11011">(3)(c)(i)</ref>, “excepted goods” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subsection><subsection eId="d25e11032"><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e10999">(3)(b)</ref>.</content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-3-paragraph-3-1"><num>(1)</num><content>Section 5A (supplies of goods facilitated by online marketplaces: deemed supply) (inserted by paragraph 2 of this Schedule) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-3-2"><num>(2)</num><content><mod>In subsection <ref href="#d25e10945">(1)</ref>, for paragraph <ref href="#d25e10963">(c)</ref> substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(c)</num><intro>one of the following applies—</intro><level class="para2"><num>(i)</num><content>the imported consignment condition is met, or</content></level><level class="para2" eId="d25e11076"><num>(ii)</num><content>the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom.</content></level></level></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-3"><num>(3)</num><content><mod>After subsection <ref href="#d25e10945">(1)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><intro>But this section does not apply in a case where P is established outside the United Kingdom and the imported consignment condition is not met if—</intro><level class="para1"><num>(a)</num><content>R is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>R has provided the operator of the online marketplace with R’s VAT registration number, and</content></level><level class="para1" eId="d25e11110"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-4"><num>(4)</num><content><mod>In subsection <ref href="#d25e11032">(5)</ref>, after “regulations” insert <quotedText startQuote="“">—</quotedText><quotedStructure endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><content>specify the details that must be provided for the purposes of subsection <ref href="#d25e11110">(1A)(c)</ref>;</content></level><level class="para1"><num>(b)</num><content></content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-5"><num>(5)</num><content><mod>After subsection <ref href="#d25e11032">(5)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(6)</num><intro>In this section—</intro><hcontainer name="definition"><content>“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-3-paragraph-4-1"><num>(1)</num><content>Section 7 (place of supply of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-4-2"><num>(2)</num><content><mod>Before subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(5A)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied outside the United Kingdom where the supply—</intro><level class="para1"><num>(a)</num><content>meets the imported consignment condition in section <ref href="#d25e10941">5A</ref>; and</content></level><level class="para1"><num>(b)</num><content>is deemed to be to the operator of an online marketplace.</content></level></subsection><subsection eId="d25e11207"><num>(5B)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>they are supplied by a person in the course or furtherance of a business carried on by that person;</content></level><level class="para1" eId="d25e11219"><num>(b)</num><content>the supply involves the goods being imported;</content></level><level class="para1" eId="d25e11225"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135; and</content></level><level class="para1"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods; and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-4-3"><num>(3)</num><content><mod>After subsection (9) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9A)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e11225">(5B)(c)</ref>.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-5" class="schProv1"><num>5</num><content><mod>After section 7 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e11275"><num>7AA</num><heading>Reverse charge on goods supplied from abroad</heading><subsection eId="d25e11279"><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>goods are supplied by a person (“A”) to another person (“B”),</content></level><level class="para1"><num>(b)</num><content>B is registered under this Act,</content></level><level class="para1" eId="d25e11297"><num>(c)</num><content>the supply involves the goods being imported,</content></level><level class="para1" eId="d25e11303"><num>(d)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(e)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(2)</num><intro>This Act has effect as if, instead of there being a supply of the goods by A to B—</intro><level class="para1"><num>(a)</num><content>there were a supply of the goods by B in the course of furtherance of a business carried on by B, and</content></level><level class="para1"><num>(b)</num><content>that supply were a taxable supply.</content></level></subsection><subsection><num>(3)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e11303">(1)(d)</ref>.</content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-6" class="schProv1"><num>6</num><content>In section 16A(1) (postal packets) omit “(within the meaning of the Postal Services Act 2000)”.</content></paragraph><paragraph eId="schedule-3-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-3-paragraph-7-1"><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-2"><num>(2)</num><content>For the heading, substitute “VAT on importation of goods: reliefs etc”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-3"><num>(3)</num><content><mod>Before subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>A1</num><content>No VAT is chargeable on the importation of goods to which section 7<ref href="#d25e11207">(5B)</ref> applies.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-8" class="schProv1"><num>8</num><content>In section 77B (joint and several liability: sellers identified as non-compliant by the Commissioners) omit subsections (9) and (12).</content></paragraph><paragraph eId="schedule-3-paragraph-9" class="schProv1"><num>9</num><content>In section 77BA (joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement) omit subsection (8).</content></paragraph><paragraph eId="schedule-3-paragraph-10" class="schProv1"><num>10</num><content>In section 77C (joint and several liability under section 77B or 77BA: assessments) omit subsection (9).</content></paragraph><paragraph eId="schedule-3-paragraph-11" class="schProv1"><num>11</num><content>In section 77D (joint and several liability under section 77B or 77BA: interest) omit subsection (8).</content></paragraph><paragraph eId="schedule-3-paragraph-12" class="schProv1"><num>12</num><content>In section 77E (display of VAT registration numbers), in subsection (9) omit the definition of “online marketplace” and “operator”.</content></paragraph><paragraph eId="schedule-3-paragraph-13" class="schProv1"><num>13</num><content><mod>After section 77E insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability of operators of online marketplaces for VAT in cases of deemed supply</heading><section eId="d25e11436"><num>77F</num><heading>Exception from liability under section 5A</heading><subsection eId="d25e11440"><num>(1)</num><content>This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A.</content></subsection><subsection eId="d25e11446"><num>(2)</num><intro>The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took—</intro><level class="para1"><num>(a)</num><content>all reasonable steps to ascertain the matters set out in subsection <ref href="#d25e11467">(3)</ref>, and</content></level><level class="para1"><num>(b)</num><content>all other reasonable steps to satisfy itself that the amount charged was correct.</content></level></subsection><subsection eId="d25e11467"><num>(3)</num><intro>The matters are—</intro><level class="para1"><num>(a)</num><content>the place of establishment of the person making taxable supplies facilitated by the online marketplace;</content></level><level class="para1"><num>(b)</num><content>the location of the goods at the time of their supply.</content></level></subsection></section></hcontainer></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-14" class="schProv1"><num>14</num><content><mod>Before section 96 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section><num>95A</num><heading>Meaning of “online marketplace” and “operator” etc</heading><subsection><num>(1)</num><intro>In this Act—</intro><hcontainer name="definition"><content>“online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);</content></hcontainer><hcontainer name="definition"><intro>“operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in—</intro><level class="para1"><num>(a)</num><content>determining any terms or conditions applicable to the sale of goods,</content></level><level class="para1"><num>(b)</num><content>processing, or facilitating the processing, of payment for the goods, and</content></level><level class="para1"><num>(c)</num><content>the ordering or delivery, or facilitating the ordering or delivery, of the goods.</content></level></hcontainer></subsection><subsection><num>(2)</num><intro>For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—</intro><level class="para1"><num>(a)</num><content>offer goods for sale, and</content></level><level class="para1"><num>(b)</num><content>enter into a contract for the sale of those goods.</content></level></subsection><subsection><num>(3)</num><intro>The Treasury may by regulations amend this section so as to alter the meaning of—</intro><hcontainer name="definition"><content>“online marketplace”, and</content></hcontainer><hcontainer name="definition"><content>“operator”.</content></hcontainer></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-15" class="schProv1"><num>15</num><content><mod>In section 96(1) (other interpretative provisions), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><intro>“postal operator” means a person who provides—</intro><level class="para1"><num>(a)</num><content>the service of conveying postal packets from one place to another by post, or</content></level><level class="para1"><num>(b)</num><content>any of the incidental services of receiving, collecting, sorting and delivering postal packets;</content></level></hcontainer></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“postal packet” means a letter, parcel, packet or other article transmissible by post;</content></hcontainer></quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-3-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-3-paragraph-16-1"><num>(1)</num><content>Schedule 8 (zero-rating) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-16-2"><num>(2)</num><content><mod>In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:50%"/><default:col span="1" style="width:50%"/><default:tbody><default:tr><default:td>Online marketplaces (deemed supply)</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Group 21</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-16-3"><num>(3)</num><content><mod>In Part 2 (the groups), after Group 20 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><chapter><num>GROUP 21</num><heading>ONLINE MARKETPLACES (DEEMED SUPPLY)</heading><hcontainer name="crossheading" class="schGroup7"><heading>Item No.</heading><paragraph class="schProv1"><num>1</num><content>A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref>, provided that the supply does not involve the goods being imported for the purposes of that section.</content></paragraph></hcontainer></chapter></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-3-paragraph-17-1"><num>(1)</num><content>In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-17-2"><num>(2)</num><content><mod>Before sub-paragraph (5) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e11661"><num>(4A)</num><content>In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically.</content></subparagraph><subparagraph eId="d25e11667"><num>(4B)</num><content>A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph <ref href="#d25e11661">(4A)</ref>.</content></subparagraph><subparagraph><num>(4C)</num><intro>In sub-paragraph <ref href="#d25e11661">(4A)</ref> “relevant taxable supply” means a supply of goods where—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref>, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref>.</content></level></subparagraph><subparagraph><num>(4D)</num><intro>In sub-paragraphs <ref href="#d25e11661">(4A)</ref> and <ref href="#d25e11667">(4B)</ref> “relevant taxable person” means a person who is a taxable person and who—</intro><level class="para1"><num>(a)</num><content>is the operator of an online marketplace,</content></level><level class="para1"><num>(b)</num><content>is a person making taxable supplies of goods facilitated by an online marketplace, or</content></level><level class="para1"><num>(c)</num><content>makes taxable supplies, the place of supply of which is determined by section 7<ref href="#d25e11207">(5B)</ref>.</content></level></subparagraph></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-17-3"><num>(3)</num><content>In sub-paragraph (5), after “may by regulations make” insert “further”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Amendment to the Value Added Tax (Imported Goods) Relief Order 1984</heading><paragraph eId="schedule-3-paragraph-18" class="schProv1"><num>18</num><content>In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (<ref eId="c00023" href="http://www.legislation.gov.uk/id/uksi/1984/746">S.I. 1984/746</ref>) (reliefs for goods of certain descriptions), omit Item 8 and Notes (2) and (3) in Group 8 (low value consignment relief).</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Amendments to the Value Added Tax Regulations 1995</heading><paragraph eId="schedule-3-paragraph-19" class="schProv1"><num>19</num><content>The Value Added Tax Regulations 1995 (<ref eId="c00024" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>) are amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-20" class="schProv1"><num>20</num><content><mod>In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(1C)</num><intro>Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act,</content></level><wrapUp>the registered person must provide the other person with a VAT invoice.</wrapUp></paragraph></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-3-paragraph-21-1"><num>(1)</num><content>Regulation 13A (electronic invoicing) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-2"><num>(2)</num><content>In paragraph (1) for “goods or services” substitute “services or relevant goods”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-3"><num>(3)</num><content><mod>After paragraph (4) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(5)</num><intro>In this regulation, “relevant goods” means all goods other than goods—</intro><level class="para1"><num>(a)</num><content>the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of which is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act.</content></level></paragraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-22" class="schProv1"><num>22</num><subparagraph eId="schedule-3-paragraph-22-1"><num>(1)</num><content>Regulation 15 (change of rate, credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-2"><num>(2)</num><content>The existing text becomes paragraph (1).</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-3"><num>(3)</num><content>In that paragraph, after “relates to a” insert “relevant”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-4"><num>(4)</num><content><mod>After that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(2)</num><content>In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.</content></paragraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-3-paragraph-23-1"><num>(1)</num><content>Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-2"><num>(2)</num><content>In paragraph (1), at the end insert “, subject to paragraph <ref href="#d25e11907">(1A)</ref>”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-3"><num>(3)</num><content><mod>After paragraph (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph eId="d25e11907"><num>(1A)</num><content>This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.</content></paragraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-24" class="schProv1"><num>24</num><content><mod>After regulation 16A insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><hcontainer name="regulation"><heading>Retailers’ and simplified invoices: exceptions</heading><num>16B</num><intro>Regulations 16 and 16A do not apply in relation to a supply of goods if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act.</content></level></hcontainer></quotedStructure></mod></content></paragraph></hcontainer></part><part eId="schedule-3-part-2"><num>PART 2</num><heading>Amendments and modifications relating to the Northern Ireland Protocol</heading><hcontainer name="crossheading" class="schGroup7"><heading>Amendments to the Value Added Tax Act 1994</heading><paragraph eId="schedule-3-paragraph-25" class="schProv1"><num>25</num><content>VATA 1994 is amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-26" class="schProv1"><num>26</num><content><mod>In section 40A (Northern Ireland Protocol) (inserted by section 3 of this Act), after subsection <ref href="#d25e666">(2)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><intro>Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving—</intro><level class="para1"><num>(a)</num><content>supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and</content></level><level class="para1"><num>(b)</num><content>the importation of goods of a low value.</content></level></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-27" class="schProv1"><num>27</num><subparagraph eId="schedule-3-paragraph-27-1"><num>(1)</num><content>Schedule 9ZB (inserted by paragraph <ref href="#schedule-2-paragraph-2">2</ref> of Schedule 2 to this Act) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-27-2"><num>(2)</num><content><mod>After paragraph <ref href="#d25e7664">1(8)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(9)</num><content>This paragraph is subject to paragraph <ref href="#d25e12203">4</ref> of Schedule 9ZC.</content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-27-3"><num>(3)</num><content><mod>After paragraph <ref href="#d25e8011">4(10)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(11)</num><content>Sub-paragraphs <ref href="#d25e7892">(3)</ref> and <ref href="#d25e7898">(4)</ref> are subject to paragraph <ref href="#d25e12802">4A</ref> of Schedule 9ZC.</content></subparagraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-28" class="schProv1"><num>28</num><content><mod>After that Schedule insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule" eId="d25e12055"><num>SCHEDULE 9ZC<authorialNote class="referenceNote">Section 40A(3)</authorialNote></num><heading>Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol</heading><part><num>PART 1</num><heading>Modification of this Act</heading><paragraph eId="d25e12069" class="schProv1"><num>1</num><intro>References in the following provisions of this Act to goods being imported do not include goods imported into the United Kingdom as a result of their entry into Northern Ireland or goods treated as having been imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain—</intro><level class="para1"><num>(a)</num><content>section <ref href="#d25e10941">5A</ref><ref href="#d25e10987">(3)</ref> (the imported consignment condition);</content></level><level class="para1"><num>(b)</num><content>section 7<ref href="#d25e11219">(5B)(b)</ref> (place of supply of goods);</content></level><level class="para1" eId="d25e12095"><num>(c)</num><content>section <ref href="#d25e11275">7AA</ref><ref href="#d25e11297">(1)(c)</ref> (reverse charge on goods supplied from abroad).</content></level></paragraph><paragraph class="schProv1"><num>2</num><intro>Section <ref href="#d25e11436">77F</ref> (exception from liability under section 5A) has effect as if—</intro><level class="para1"><num>(a)</num><content>in the heading, after “section 5A” there were inserted “or Part 1 of Schedule 9ZC”;</content></level><level class="para1"><num>(b)</num><content>in subsection <ref href="#d25e11440">(1)</ref>, after “section 5A” there were inserted “or Part 1 of Schedule 9ZC”;</content></level><level class="para1"><num>(c)</num><content>in subsection <ref href="#d25e11446">(2)</ref>, after “(as defined in section 5A” there were inserted “or Part 1 of Schedule 9ZC, as the case may be”.</content></level></paragraph><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>In Schedule 11, paragraph 6 has effect subject to the following modifications.</content></subparagraph><subparagraph><num>(2)</num><intro>Sub-paragraph (4C) has effect as if—</intro><level class="para1"><num>(a)</num><content>the “or” at the end of paragraph (a) were omitted;</content></level><level class="para1"><num>(b)</num><content><mod>after paragraph (b) there were inserted <quotedText startQuote="“">, or</quotedText><quotedStructure endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(c)</num><content>Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods.</content></level></quotedStructure></mod></content></level></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph (4D) has effect as if—</intro><level class="para1"><num>(a)</num><content>the “or” at the end of paragraph (b) were omitted;</content></level><level class="para1"><num>(b)</num><content><mod>after paragraph (c) there were inserted <quotedText startQuote="“">, or</quotedText><quotedStructure endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(d)</num><content>is treated as having imported goods under Part 1 of Schedule 9ZC.</content></level></quotedStructure></mod></content></level></subparagraph></paragraph><paragraph eId="d25e12203" class="schProv1"><num>4</num><subparagraph eId="d25e12207"><num>(1)</num><intro>Sub-paragraph <ref href="#d25e12264">(2)</ref> applies, instead of section 15(4) and (5) (as modified by paragraph 1 of Schedule 9ZB), where—</intro><level class="para1"><num>(a)</num><content>goods are imported into the United Kingdom as a result of their entry into Northern Ireland in the course or furtherance of a business by a person (“P”),</content></level><level class="para1"><num>(b)</num><intro>that importation is in the course of a taxable supply to a person (“R”) who—</intro><level class="para2"><num>(i)</num><content>is not registered under this Act, or</content></level><level class="para2" eId="d25e12234"><num>(ii)</num><content>is registered under this Act but who has not provided P or, where the supply is facilitated by an online marketplace, the operator of that marketplace, with R’s VAT registration number,</content></level></level><level class="para1" eId="d25e12240"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1" eId="d25e12246"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2" eId="d25e12252"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subparagraph><subparagraph eId="d25e12264"><num>(2)</num><intro>The person who is treated as having imported the goods is—</intro><level class="para1"><num>(a)</num><content>in a case where the supply is facilitated by an online marketplace, the operator of the online marketplace, or</content></level><level class="para1"><num>(b)</num><content>in any other case, P.</content></level></subparagraph><subparagraph><num>(3)</num><content>In sub-paragraph <ref href="#d25e12234">(1)(b)(ii)</ref>, “VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph <ref href="#d25e12252">(1)(d)(i)</ref>, “excepted goods” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in sub-paragraph <ref href="#d25e12240">(1)(c)</ref>.</content></subparagraph></paragraph></part><part><num>PART 2</num><heading>Modification of the Value Added Tax (Imported Goods) Relief Order 1984</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (<ref eId="c00025" href="http://www.legislation.gov.uk/id/uksi/1984/746">S.I. 1984/746</ref>) (reliefs for goods of certain descriptions), Group 8 (articles sent for miscellaneous purposes) has effect subject to the following modifications.</content></subparagraph><subparagraph><num>(2)</num><content><mod>That Group has effect as if after item 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="order" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>8</num><content>Any consignment of goods imported into the United Kingdom as a result of their entry into Northern Ireland (other than alcoholic beverages, tobacco products, perfumes or toilet waters) not exceeding £15 in value.</content></paragraph></quotedStructure></mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>That Group has effect as if after note (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="order" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><content>Item 8 does not apply in relation to any goods imported on mail order.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of note (2)—</intro><hcontainer name="definition"><content>“mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,</content></hcontainer><hcontainer name="definition"><content>“remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and</content></hcontainer><hcontainer name="definition"><content>“seller” does not include any person acting otherwise than in a commercial or professional capacity.</content></hcontainer></subparagraph></quotedStructure></mod></content></subparagraph></paragraph></part><part><num>PART 3</num><heading>Registration</heading><hcontainer name="crossheading" class="schGroup7"><heading>Liability to be registered</heading><paragraph eId="d25e12380" class="schProv1"><num>6</num><subparagraph eId="d25e12384"><num>(1)</num><intro>A person who is treated as having imported goods under Part 1 of this Schedule and—</intro><level class="para1" eId="d25e12390"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1" eId="d25e12396"><num>(b)</num><content>is not liable to be registered under Schedule 1, 1A or 9ZA to this Act,</content></level><wrapUp>becomes liable to be registered under this Schedule at the point they are so treated.</wrapUp></subparagraph><subparagraph eId="d25e12404"><num>(2)</num><content>A person who is not registered or liable to be registered as mentioned in sub-paragraph <ref href="#d25e12390">(1)(a)</ref> and <ref href="#d25e12396">(b)</ref> 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.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph <ref href="#d25e12630">11(2)</ref> of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, paragraph 6(2) of Schedule 3A or paragraph <ref href="#d25e5076">43</ref> or <ref href="#d25e5618">53</ref> of Schedule 9ZA.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Schedule except in accordance with paragraph <ref href="#d25e12440">7</ref>.</content></subparagraph></paragraph><paragraph eId="d25e12440" class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that the person is no longer a person who is, or will be, treated as having imported goods under Part 1 of this Schedule.</content></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be 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.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of liability and registration</heading><paragraph eId="d25e12459" class="schProv1"><num>8</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Schedule must notify the Commissioners of the liability—</intro><level class="para1" eId="d25e12469"><num>(a)</num><content>in the case of a liability under sub-paragraph <ref href="#d25e12384">(1)</ref> of paragraph <ref href="#d25e12380">6</ref>, within 30 days of the person becoming so liable, and</content></level><level class="para1" eId="d25e12481"><num>(b)</num><content>in the case of a liability under sub-paragraph <ref href="#d25e12404">(2)</ref> of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time”—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph <ref href="#d25e12469">(1)(a)</ref>, means the beginning of the day on which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph <ref href="#d25e12481">(1)(b)</ref>, means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Entitlement to be registered etc</heading><paragraph eId="d25e12523" class="schProv1"><num>9</num><subparagraph eId="d25e12527"><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make or facilitate a relevant supply from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph <ref href="#d25e12527">(1)</ref> may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of matters affecting continuance of registration</heading><paragraph eId="d25e12577" class="schProv1"><num>10</num><subparagraph><num>(1)</num><content>Any person registered under this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph <ref href="#d25e12527">9(1)</ref> must notify the Commissioners, within 30 days of the first occasion after the person’s registration when the person makes or facilitates a relevant supply, that the person has made or facilitated that supply.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person’s registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph <ref href="#d25e12527">9(1)</ref>) has not been such a person during the period of the person’s registration, the person ceases to have any intention of making or facilitating relevant supplies.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>11</num><subparagraph eId="d25e12624"><num>(1)</num><content>Where a person registered under this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e12630"><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Schedule has ceased since the person’s registration to be registrable under this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e12636"><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph <ref href="#d25e12527">9(1)</ref> and is not for the time being liable to be registered under this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person’s request to be registered, to make or facilitate relevant supplies, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person’s registration,</content></level><wrapUp>the Commissioners may cancel the person’s registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph eId="d25e12659"><num>(4)</num><content>But the Commissioners may not, under sub-paragraph <ref href="#d25e12624">(1)</ref>, <ref href="#d25e12630">(2)</ref> or <ref href="#d25e12636">(3)</ref>, cancel a person‘s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph <ref href="#d25e12630">(2)</ref> or <ref href="#d25e12636">(3)</ref> a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph eId="d25e12680"><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph <ref href="#d25e12527">9(1)</ref>, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>In determining, for the purposes of sub-paragraph <ref href="#d25e12659">(4)</ref>, whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(7)</num><content>For the purposes of this paragraph, a person is registrable under this Schedule at any time when the person is liable to be registered under this Schedule or is a person who makes or facilitates relevant supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notifications</heading><paragraph class="schProv1"><num>12</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>13</num><content>For the purposes of this Part of this Schedule a supply is a “relevant supply” if the person making or facilitating it would be treated as having imported goods under Part 1 of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Modification of the Finance Act 2008</heading><paragraph class="schProv1"><num>14</num><content><mod>Paragraph 1 of Schedule 41 to the Finance Act 2008 (penalties: failure to notify etc) has effect as if in the table there were inserted the following entry—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:50%"/><default:col span="1" style="width:50%"/><default:tbody><default:tr><default:td>Value added tax</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Obligation under paragraph <ref href="#d25e12459">8</ref> of Schedule 9ZC to VATA 1994 (obligations to notify liability to register and notify matters affecting continuance of registration).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-29" class="schProv1"><num>29</num><subparagraph eId="schedule-3-paragraph-29-1"><num>(1)</num><content>Part 1 of Schedule 9ZC (inserted by paragraph <ref href="#schedule-3-paragraph-28">28</ref>) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-29-2"><num>(2)</num><content><mod>After paragraph <ref href="#d25e12069">1</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>1A</num><content>Section 5A has effect as if in subsection <ref href="#d25e11279">(1)</ref><ref href="#d25e10963">(c)</ref><ref href="#d25e11076">(ii)</ref> after “outside the United Kingdom” there were inserted “and prior to the supply the goods were located in Great Britain”.</content></paragraph></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-29-3"><num>(3)</num><content><mod>After paragraph 4 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e12802" class="schProv1"><num>4A</num><subparagraph><num>(1)</num><intro>Sub-paragraph <ref href="#d25e12833">(2)</ref> applies, instead of paragraph <ref href="#d25e7892">4(3)</ref> and <ref href="#d25e7898">(4)</ref> of Schedule 9ZB, in relation to a removal of goods from Northern Ireland to Great Britain or, as the case may be, vice versa where—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply by a person established outside of the United Kingdom (“P”), and</content></level><level class="para1"><num>(b)</num><content>the supply is facilitated by an online marketplace.</content></level></subparagraph><subparagraph eId="d25e12833"><num>(2)</num><content>The operator of the online marketplace is the person who is treated as having imported the goods.</content></subparagraph><subparagraph eId="d25e12839"><num>(3)</num><intro>But sub-paragraph <ref href="#d25e12833">(2)</ref> does not apply where the person to whom the goods are supplied (“R”)—</intro><level class="para1"><num>(a)</num><content>is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>has provided the operator of the online marketplace with R’s VAT registration number, and</content></level><level class="para1" eId="d25e12860"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subparagraph><subparagraph><num>(4)</num><intro>In sub-paragraph <ref href="#d25e12839">(3)</ref>—</intro><hcontainer name="definition"><content>“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph <ref href="#d25e12860">(3)(c)</ref>.</content></subparagraph></paragraph></quotedStructure></mod></content></subparagraph></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule" eId="schedule-4"><num>SCHEDULE 4<authorialNote class="referenceNote">Section 9</authorialNote></num><heading>Recovery of unlawful state aid</heading><intro>TIOPA 2010 has effect as if—</intro><level class="para1" eId="schedule-4-paragraph-a"><num>(a)</num><content><mod>after Chapter 21 of Part 9A there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><chapter><num>CHAPTER 21A</num><heading>Recovery of unlawful state aid</heading><section><num>371UFA</num><heading>Recovery of unlawful state aid</heading><content>Schedule 7ZA makes provision in connection with <ref eId="c00026" href="http://www.legislation.gov.uk/european/decision/2019/1352">Commission Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption (referred to in that Schedule as “the Commission Decision”).</content></section></chapter></quotedStructure><inline name="appendText">, and</inline></mod></content></level><level class="para1" eId="schedule-4-paragraph-b"><num>(b)</num><content><mod>after Schedule 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule"><num>SCHEDULE 7ZA<authorialNote class="referenceNote">Section 371UFA</authorialNote></num><heading>Recovery of unlawful state aid</heading><hcontainer name="crossheading" class="schGroup7"><heading>Recovery of unlawful state aid</heading><paragraph class="schProv1"><num>1</num><subparagraph eId="d25e12954"><num>(1)</num><content>Any amount that would have been chargeable on a company as if it were corporation tax for a relevant accounting period of the company by virtue of this Part, if the company had not benefited from the unlawful state aid identified in the Commission Decision, is to be treated as chargeable on that company as if it were corporation tax for that relevant accounting period by virtue of this Part.</content></subparagraph><subparagraph eId="d25e12960"><num>(2)</num><content>In this Schedule, such an amount is referred to as an “additional amount”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Charging notice</heading><paragraph eId="d25e12969" class="schProv1"><num>2</num><subparagraph eId="d25e12973"><num>(1)</num><content>This paragraph applies where an officer of HMRC has reason to believe that an additional amount is chargeable on a company in respect of one or more of the company’s relevant accounting periods.</content></subparagraph><subparagraph><num>(2)</num><intro>The officer may—</intro><level class="para1" eId="d25e12985"><num>(a)</num><content>make an assessment of the additional amounts which ought in their opinion to be charged on the company for each relevant accounting period, and</content></level><level class="para1" eId="d25e12991"><num>(b)</num><content>give a notice (a “charging notice”) to that company requiring it to pay those amounts.</content></level></subparagraph><subparagraph eId="d25e12997"><num>(3)</num><content>More than one charging notice may be given to a company in respect of a relevant accounting period.</content></subparagraph><subparagraph eId="d25e13003"><num>(4)</num><intro>A charging notice must—</intro><level class="para1"><num>(a)</num><content>state the relevant accounting periods to which the notice applies,</content></level><level class="para1"><num>(b)</num><content>state the additional amounts required to be paid by the notice for each of those relevant accounting periods,</content></level><level class="para1"><num>(c)</num><content>set out the basis on which the officer has calculated the additional amounts,</content></level><level class="para1"><num>(d)</num><content>state the period within which payment must be made, and</content></level><level class="para1"><num>(e)</num><content>explain how interest is to be calculated in accordance with paragraph <ref href="#d25e13440">8</ref>.</content></level></subparagraph><subparagraph eId="d25e13042"><num>(5)</num><content>Where a charging notice is given to a company, the company must pay the additional amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of the amounts specified in the notice may not be postponed on any grounds, and so the amounts charged by the charging notice remain due and payable despite any appeal in respect of the notice.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Charging period</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>No charging notice may be given after the end of the charging period.</content></subparagraph><subparagraph eId="d25e13067"><num>(2)</num><content>The charging period is the period of 12 months beginning with the day on which Schedule 4 to the Taxation (Post-transition Period) Act 2020 comes into force.</content></subparagraph><subparagraph eId="d25e13073"><num>(3)</num><content>The Treasury may by regulations amend sub-paragraph <ref href="#d25e13067">(2)</ref> so as to extend the charging period if they consider it necessary to do so in order to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(4)</num><content>The power in sub-paragraph <ref href="#d25e13073">(3)</ref> may be exercised more than once.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential claims etc</heading><paragraph eId="d25e13094" class="schProv1"><num>4</num><subparagraph eId="d25e13098"><num>(1)</num><intro>An officer of HMRC may by notice (a “consequential amendment notice”) given to a company make any adjustment or amendment, in relation to the company, to any company tax return, self-assessment, discovery assessment, claim, election, application or notice (including a charging notice) relating to any accounting period which the officer considers is appropriate in consequence of—</intro><level class="para1"><num>(a)</num><content>a charging notice,</content></level><level class="para1" eId="d25e13110"><num>(b)</num><content>any claim, election, application, notice or other representation relating to a charging notice, or</content></level><level class="para1"><num>(c)</num><content>anything done by the Tribunal under paragraph <ref href="#d25e13343">6(4)</ref> (powers of the Tribunal on an appeal).</content></level></subparagraph><subparagraph><num>(2)</num><content>More than one consequential amendment notice may be given to a company in respect of an accounting period.</content></subparagraph><subparagraph><num>(3)</num><intro>Adjustments or amendments made in reliance on sub-paragraph <ref href="#d25e13098">(1)</ref> may (among other things) relate to—</intro><level class="para1"><num>(a)</num><content>an additional amount charged on a company in a charging notice,</content></level><level class="para1" eId="d25e13146"><num>(b)</num><content>any other part of the CFC charge charged on the company (if any),</content></level><level class="para1" eId="d25e13152"><num>(c)</num><content>any other tax payable by the company, or</content></level><level class="para1" eId="d25e13158"><num>(d)</num><content>any claim, election, application or notice relating to a matter within paragraph <ref href="#d25e13918">(a)</ref>, <ref href="#d25e13146">(b)</ref> or <ref href="#d25e13152">(c)</ref>.</content></level></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraphs <ref href="#d25e13110">(1)(b)</ref> and <ref href="#d25e13158">(3)(d)</ref>, the references to “any claim” include any claim for relief which a company may make in respect of an additional amount.</content></subparagraph><subparagraph eId="d25e13185"><num>(5)</num><intro>Where a consequential amendment notice reduces the amount which is chargeable on a company as the additional amount for a relevant accounting period—</intro><level class="para1"><num>(a)</num><content>an officer of HMRC must exercise the power in sub-paragraph <ref href="#d25e13098">(1)</ref> so as to secure, so far as reasonably practicable, that relevant reliefs are treated in the same way as they were treated before any steps were taken under this Schedule in relation to them, and</content></level><level class="para1"><num>(b)</num><content>any amount which was overpaid must be repaid.</content></level></subparagraph><subparagraph><num>(6)</num><content>In sub-paragraph <ref href="#d25e13185">(5)</ref>, “relevant reliefs” means so much of any reliefs previously taken into account in calculating the additional amount chargeable on the company for the relevant accounting period in question as are referable to the amount by which that additional amount is reduced.</content></subparagraph><subparagraph><num>(7)</num><intro>Subject to sub-paragraph <ref href="#d25e13236">(8)</ref>, paragraphs 61 to 64 of Schedule 18 to FA 1998 apply in relation to the following as they apply in relation to a discovery assessment—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph eId="d25e13236"><num>(8)</num><content>Paragraph 62(1)(a) of that Schedule is to be read as if the reference to one year from the end of the relevant accounting period were a reference to the period of 60 days beginning with the day on which the charging notice or consequential amendment notice is given.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interaction with enquiries etc</heading><paragraph eId="d25e13245" class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>This Schedule applies in respect of an additional amount whether or not any functions in or under Schedule 18 to FA 1998 (company tax returns, assessments etc) have been exercised, or any other steps have been taken, in relation to that amount.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a company is required to pay an additional amount for a relevant accounting period in accordance with a charging notice—</intro><level class="para1"><num>(a)</num><content>any discovery assessment ceases to have effect so far as it relates to that additional amount, and</content></level><level class="para1" eId="d25e13267"><num>(b)</num><content>any claim, election, application or notice ceases to have effect so far as it relates to that discovery assessment.</content></level></subparagraph><subparagraph><num>(3)</num><content>Nothing in sub-paragraph <ref href="#d25e13267">(2)(b)</ref> prevents a company making or giving a new claim, election, application or notice, including in relation to any matter referred to in the discovery assessment mentioned in that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><intro>When giving a partial or final closure notice to a company in relation to an enquiry into the company’s tax return relating to a relevant accounting period, an officer of HMRC must take into account—</intro><level class="para1"><num>(a)</num><content>any charging notice given to the company,</content></level><level class="para1"><num>(b)</num><content>any claim, election, application or notice relating to such a charging notice, and</content></level><level class="para1"><num>(c)</num><content>any consequential amendment notice given to the company.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Appeals</heading><paragraph eId="d25e13309" class="schProv1"><num>6</num><subparagraph eId="d25e13313"><num>(1)</num><intro>A company may appeal against any of the following—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph><num>(2)</num><content>Notice of an appeal must be given to HMRC, in writing, within the period of 30 days beginning with the day on which the notice is given.</content></subparagraph><subparagraph><num>(3)</num><content>The notice of appeal must specify the grounds of appeal.</content></subparagraph><subparagraph eId="d25e13343"><num>(4)</num><intro>On an appeal under this paragraph, the Tribunal may—</intro><level class="para1"><num>(a)</num><content>confirm the notice to which the appeal relates,</content></level><level class="para1"><num>(b)</num><content>amend the notice, or</content></level><level class="para1"><num>(c)</num><content>cancel the notice.</content></level></subparagraph><subparagraph><num>(5)</num><content>References in Part 5 of TMA 1970 (appeals etc) to an assessment are to be read as including a charging notice or a consequential amendment notice, unless the context requires otherwise.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Payment of interest</heading><paragraph class="schProv1"><num>7</num><subparagraph eId="d25e13380"><num>(1)</num><content>An officer of HMRC may give a notice (an “interest charging notice”) to a company requiring it to pay an amount of interest in relation to one or more additional amounts after they have been paid.</content></subparagraph><subparagraph><num>(2)</num><content>The amount of interest to be paid in relation to an additional amount is to be calculated in accordance with paragraph <ref href="#d25e13440">8</ref> (and not in accordance with provision made in or under section 87A of TMA 1970 (interest on overdue corporation tax etc) or section 178 of FA 1989 (setting of rates of interest)).</content></subparagraph><subparagraph><num>(3)</num><intro>An interest charging notice must—</intro><level class="para1"><num>(a)</num><content>state the additional amount to which each amount of interest relates,</content></level><level class="para1"><num>(b)</num><content>explain how each amount of interest has been calculated, and</content></level><level class="para1"><num>(c)</num><content>state the period within which payment must be made.</content></level></subparagraph><subparagraph><num>(4)</num><content>An officer of HMRC may vary or cancel an interest charging notice.</content></subparagraph><subparagraph eId="d25e13425"><num>(5)</num><content>Where an interest charging notice is given to a company, the company must pay the amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of those amounts may not be postponed on any grounds.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Calculation of interest payable in relation to an additional amount</heading><paragraph eId="d25e13440" class="schProv1"><num>8</num><subparagraph eId="d25e13444"><num>(1)</num><content>The interest which an additional amount carries is to be calculated in accordance with Chapter 5 of the Commission Regulation.</content></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of Article 11(1) of the Commission Regulation—</intro><level class="para1"><num>(a)</num><content>the reference to the date on which unlawful aid was first put at the disposal of the beneficiary is to be read as a reference to the date when an additional amount would have become due and payable by the company on which it is chargeable if the company had not benefited from the unlawful state aid identified in the Commission Decision, and</content></level><level class="para1"><num>(b)</num><content>the reference to the date of recovery of the aid is to be read as a reference to the date on which that additional amount is paid.</content></level></subparagraph><subparagraph><num>(3)</num><content>In this paragraph, “the Commission Regulation” means <ref eId="c00027" href="http://www.legislation.gov.uk/european/regulation/2004/0794">Commission Regulation (EC) No. 794/2004</ref> of 21 April 2004 implementing Council Regulation <ref eId="c00028" href="http://www.legislation.gov.uk/european/regulation/1999/0659">(EC) No. 659/1999</ref> laying down detailed rules for the application of Article 93 of the EC Treaty.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Liability of related company</heading><paragraph class="schProv1"><num>9</num><subparagraph eId="d25e13487"><num>(1)</num><intro>This paragraph applies where the company on which an additional amount is (or would be) chargeable for a relevant accounting period in accordance with paragraph <ref href="#d25e12954">1(1)</ref> (the “original company”)—</intro><level class="para1" eId="d25e13496"><num>(a)</num><content>does not fully pay the additional amount before the date on which it must be paid in accordance with paragraph <ref href="#d25e13042">2(5)</ref>,</content></level><level class="para1" eId="d25e13505"><num>(b)</num><content>does not fully pay any interest on an additional amount before the date on which that interest must be paid in accordance with paragraph <ref href="#d25e13425">7(5)</ref>,</content></level><level class="para1" eId="d25e13514"><num>(c)</num><content>is in liquidation, in administration or in receivership, or</content></level><level class="para1" eId="d25e13520"><num>(d)</num><content>has been dissolved.</content></level></subparagraph><subparagraph eId="d25e13526"><num>(2)</num><intro>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13496">(1)(a)</ref> or <ref href="#d25e13514">(c)</ref>, each related company of the original company is jointly and severally liable with the original company for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which are chargeable on the original company for each of its relevant accounting periods, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13505">(1)(b)</ref>, each related company of the original company is jointly and severally liable with the original company for interest on the additional amounts which are chargeable on the original company for each of its relevant accounting periods.</content></subparagraph><subparagraph eId="d25e13559"><num>(4)</num><intro>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13520">(1)(d)</ref>, each related company of the original company is jointly and severally liable for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which would have been chargeable on the original company for each of its relevant accounting periods if it had not been dissolved, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph eId="d25e13580"><num>(5)</num><content>Where a related company is liable for an additional amount or interest on an additional amount, an officer of HMRC may, for the purposes of giving effect to the Commission Decision, exercise any function under this Schedule in relation to the related company as if it were the original company in respect of which it is a related company.</content></subparagraph><subparagraph eId="d25e13586"><num>(6)</num><content>In applying paragraphs <ref href="#d25e12969">2</ref> to <ref href="#d25e13245">5</ref> of this Schedule for the purposes of sub-paragraph <ref href="#d25e13580">(5)</ref>, references to a relevant accounting period of a company are to be read as references to a relevant accounting period of the original company.</content></subparagraph><subparagraph><num>(7)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13496">(1)(a)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph <ref href="#d25e13042">2(5)</ref>.</content></subparagraph><subparagraph><num>(8)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13505">(1)(b)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of any interest on the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph <ref href="#d25e13425">7(5)</ref>.</content></subparagraph><subparagraph><num>(9)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13514">(1)(c)</ref> or <ref href="#d25e13520">(d)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of the additional amount, or so much of any interest on the additional amount, as was not paid by the original company before the date on which sub-paragraph <ref href="#d25e13514">(1)(c)</ref> or <ref href="#d25e13520">(d)</ref> began to apply.</content></subparagraph><subparagraph><num>(10)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13514">(1)(c)</ref>—</intro><level class="para1"><num>(a)</num><content>a company is “in liquidation” if it is in liquidation within the meaning of section 247 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989 (<ref eId="c00029" href="http://www.legislation.gov.uk/id/nisi/1989/2405">S.I. 1989/2405 (N.I. 19)</ref>), or a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company;</content></level><level class="para1"><num>(b)</num><content>a company is “in administration” if it is in administration within the meaning of Schedule B1 to the Insolvency Act 1986 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989, or there is in force in relation to it under the law of a country or territory outside the United Kingdom any appointment corresponding to the appointment of an administrator under either of those Schedules;</content></level><level class="para1"><num>(c)</num><content>a company is “in receivership” if there is in force in relation to it an order for the appointment of an administrative receiver, a receiver and manager or a receiver under Chapter 1 or 2 of Part 3 of the Insolvency Act 1986 or Part 4 of the Insolvency (Northern Ireland) Order 1989, or any corresponding order under the law of a country or territory outside the United Kingdom.</content></level></subparagraph><subparagraph eId="d25e13692"><num>(11)</num><intro>In this paragraph, a company is a “related company” of an original company if—</intro><level class="para1" eId="d25e13698"><num>(a)</num><intro>at any time when the original company benefited from the unlawful state aid identified in the Commission Decision, it was a member—</intro><level class="para2" eId="d25e13704"><num>(i)</num><content>of the same group as the original company,</content></level><level class="para2"><num>(ii)</num><content>of a consortium which at that time owned the original company, or</content></level><level class="para2" eId="d25e13716"><num>(iii)</num><content>of the same group as a company which at that time was a member of a consortium owning the original company, and</content></level></level><level class="para1" eId="d25e13722"><num>(b)</num><content>an officer of HMRC has given the company a notice informing the company that it is a related company for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(12)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13698">(11)(a)</ref>—</intro><level class="para1"><num>(a)</num><content>a company is a member of a consortium if it is a member of a consortium within the meaning of Part 5 of CTA 2010, and</content></level><level class="para1"><num>(b)</num><content>a company is owned by a consortium if it is owned by a consortium within the meaning of that Part.</content></level></subparagraph><subparagraph><num>(13)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13704">(11)(a)(i)</ref>, two companies are members of the same group if—</intro><level class="para1"><num>(a)</num><content>one is the 51% subsidiary of the other, or</content></level><level class="para1"><num>(b)</num><content>both are 51% subsidiaries of a third company.</content></level></subparagraph><subparagraph><num>(14)</num><content>For the purposes of sub-paragraph <ref href="#d25e13716">(11)(a)(iii)</ref>, two companies are members of the same group if they are members of the same group of companies within the meaning of Part 5 of CTA 2010 (group relief).</content></subparagraph><subparagraph><num>(15)</num><content>An officer of HMRC may give a notice to a company for the purposes of sub-paragraph <ref href="#d25e13722">(11)(b)</ref> only if the officer considers that the company, by virtue of its relationship or a transaction with the original company, received a benefit or experienced an advantage, whether directly or indirectly, as a result of the unlawful state aid identified in the Commission Decision.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Variation of the Commission Decision</heading><paragraph class="schProv1"><num>10</num><subparagraph eId="d25e13796"><num>(1)</num><intro>If the Commission Decision is revoked or annulled, the Treasury must by regulations make such provision as they consider appropriate for the purposes of securing, so far as reasonably practicable, that any company affected by this Schedule is put into the position it would have been in if—</intro><level class="para1"><num>(a)</num><content>the Commission Decision had not been made, and</content></level><level class="para1"><num>(b)</num><content>this Schedule had not had effect.</content></level></subparagraph><subparagraph><num>(2)</num><content>The duty in sub-paragraph <ref href="#d25e13796">(1)</ref> does not apply if there is, or the Treasury consider that there may be, a further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></subparagraph><subparagraph eId="d25e13823"><num>(3)</num><intro>The Treasury may by regulations make such provision as they consider appropriate to take account of—</intro><level class="para1"><num>(a)</num><content>any variation of the Commission Decision, or</content></level><level class="para1"><num>(b)</num><content>any further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></level></subparagraph><subparagraph eId="d25e13841"><num>(4)</num><intro>The power to make regulations under this paragraph may (among other things) be exercised by modifying—</intro><level class="para1"><num>(a)</num><content>this Part;</content></level><level class="para1"><num>(b)</num><content>provision made under this Part.</content></level></subparagraph><subparagraph><num>(5)</num><content>In sub-paragraph <ref href="#d25e13841">(4)</ref>, “modify” includes amend, repeal or revoke.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential modifications</heading><paragraph class="schProv1"><num>11</num><content>Section 371UE (appeal affecting more than one person) has effect as if an appeal against a charging notice or a consequential amendment notice by virtue of paragraph <ref href="#d25e13313">6(1)</ref> of this Schedule were a “relevant appeal” for the purposes of that section.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Management of the CFC charge for the purposes of the Commission Decision</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>The application to the CFC charge of enactments applying generally to corporation tax by section 371UB (application of the Taxes Acts to the CFC charge) has effect subject to—</intro><level class="para1"><num>(a)</num><content>this Schedule, and</content></level><level class="para1"><num>(b)</num><content>any other modifications that are necessary to give effect to the Commission Decision.</content></level></subparagraph><subparagraph><num>(2)</num><content>Any relevant time limit is disapplied so far as necessary to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(3)</num><intro>A time limit is relevant if it would otherwise have applied or had effect, by or under an enactment (apart from this Schedule), in connection with—</intro><level class="para1" eId="d25e13918"><num>(a)</num><content>the CFC charge charged on a company,</content></level><level class="para1"><num>(b)</num><content>any other tax payable by that company,</content></level><level class="para1" eId="d25e13930"><num>(c)</num><content>the tax liability of another company, or</content></level><level class="para1"><num>(d)</num><content>any adjustment, amendment, claim, election, application or notice relating to a matter within paragraphs <ref href="#d25e13918">(a)</ref> to <ref href="#d25e13930">(c)</ref>.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interpretation</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>For the purposes of this Schedule, a relevant accounting period of a company is any accounting period of the company for corporation tax purposes during some or all of which the unlawful state aid identified in the Commission Decision was available (whether or not the company considers that it benefited from it).</content></subparagraph><subparagraph><num>(2)</num><content>Terms used in this Schedule which are defined or explained in Schedule 18 to FA 1998 have the same meaning in this Schedule as in that Schedule.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“additional amount” has the meaning given by paragraph <ref href="#d25e12960">1(2)</ref>;</content></hcontainer><hcontainer name="definition"><content>“charging notice” has the meaning given by paragraph <ref href="#d25e12991">2(2)(b)</ref>;</content></hcontainer><hcontainer name="definition"><content>the “Commission Decision” means <ref eId="c00030" href="http://www.legislation.gov.uk/european/decision/2019/1352">Commission Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption;</content></hcontainer><hcontainer name="definition"><content>“consequential amendment notice” has the meaning given by paragraph <ref href="#d25e13098">4(1)</ref>;</content></hcontainer><hcontainer name="definition"><content>“HMRC” means Her Majesty’s Revenue and Customs;</content></hcontainer><hcontainer name="definition"><content>“interest charging notice” has the meaning given by paragraph <ref href="#d25e13380">7(1)</ref>;</content></hcontainer><hcontainer name="definition"><content>“officer of HMRC” means an officer of Revenue and Customs.</content></hcontainer></subparagraph></paragraph></hcontainer></hcontainer></quotedStructure></mod></content></level></hcontainer></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-1" class="schProv1"><num>1</num><content>TCTA 2018 is amended in accordance with paragraphs 2 to 11.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-12" class="schProv1"><num>12</num><intro>In article 2 of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (<ref eId="c00021" href="http://www.legislation.gov.uk/id/uksi/2012/2907">S.I. 2012/2907</ref>)—</intro><level class="para1" eId="schedule-2-paragraph-12-a"><num>(a)</num><intro>in paragraph (1)—</intro><level class="para2" eId="schedule-2-paragraph-12-a-i"><num>(i)</num><content>omit “from a place outside the member States”;</content></level><level class="para2" eId="schedule-2-paragraph-12-a-ii"><num>(ii)</num><content>for “another” substitute “a”;</content></level></level><level class="para1" eId="schedule-2-paragraph-12-b"><num>(b)</num><content>in paragraph (2)(a) for “a member State” substitute “the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation)”.</content></level></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 3 (obligation to declare goods for a customs procedure on import), in subsection (3)(a) for “the United Kingdom” substitute <quotedText>“ Great Britain ”</quotedText>.</mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-3" class="schProv1"><num>3</num><content><mod>In section 32 (regulations), in subsection (9)(a) after “Part” insert <quotedText>“ or under section 40A or 40B ”</quotedText>.</mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-1-paragraph-4-1"><num>(1)</num><content>Section 33 (meaning of “domestic goods”) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-4-2"><num>(2)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-4-2-a"><num>(a)</num><content>omit the “or” after paragraph (a);</content></level><level class="para1" eId="schedule-1-paragraph-4-2-b"><num>(b)</num><content><mod>in paragraph (b) for “discharged.” substitute <quotedText>“ discharged, or ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-4-2-c"><num>(c)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(c)</num><intro>the goods—</intro><level class="para2"><num>(i)</num><content>are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and</content></level><level class="para2"><num>(ii)</num><content>were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.</content></level></level></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-4-3"><num>(3)</num><intro>In subsection (3)—</intro><level class="para1" eId="schedule-1-paragraph-4-3-a"><num>(a)</num><content><mod>in paragraph (a), after “the United Kingdom” insert <quotedText>“ as a result of the removal of the goods from Great Britain ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-4-3-b"><num>(b)</num><content><mod>in the words after paragraph (b), after “then” insert <quotedText>“ (subject to section 30A) ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-4-4"><num>(4)</num><content><mod>In subsection (4), after “goods” insert <quotedText>“ resulting from the removal of the goods from Great Britain ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-5"><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><intro>Goods also cease to be domestic goods if they—</intro><level class="para1"><num>(a)</num><content>are exported from the United Kingdom as a result of their removal from Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>are not of a description specified in regulations made by the Treasury,</content></level><wrapUp>and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.</wrapUp></subsection><subsection><num>(4B)</num><content>Regulations under subsection (4A)(b) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).</content></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-6"><num>(6)</num><content><mod>In subsection (5), for “goods exported from the United Kingdom in accordance with the applicable export provisions” substitute <quotedText>“ relevant exported goods ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-7"><num>(7)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(5A)</num><intro>For the purposes of subsection (5), exported goods are “relevant” if—</intro><level class="para1"><num>(a)</num><content>they were exported as a result of their removal from Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.</content></level></subsection></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-5" class="schProv1"><num>5</num><intro>In section 36 (outward processing procedure), in subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-5-a"><num>(a)</num><content><mod>in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert <quotedText>“ as a result of the removal of the goods from Great Britain ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-5-b"><num>(b)</num><content><mod>in paragraph (b), after “the United Kingdom” insert <quotedText>“ and removed to Great Britain (whether in the course of that importation or otherwise) ”</quotedText>.</mod></content></level></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-6" class="schProv1"><num>6</num><content><mod>In section 37 (minor definitions), in subsection (1), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">“<term refersTo="#term-the-customs-and-excise-acts">the customs and excise Acts</term>” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-qualifying-northern-ireland-goods">qualifying Northern Ireland goods</term>” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act);</quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;</quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-union-goods">Union goods</term>” has the meaning it has in that Regulation;</quotedStructure><inline name="appendText">.</inline></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-1-paragraph-8-1"><num>(1)</num><content>Schedule 1 (customs declarations) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-8-2"><num>(2)</num><intro>In paragraph 1(4)—</intro><level class="para1" eId="schedule-1-paragraph-8-2-a"><num>(a)</num><content><mod>in paragraph (a), after “United Kingdom” insert <quotedText>“ , or removed to Northern Ireland, ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-8-2-b"><num>(b)</num><content><mod>in paragraph (b), before “the export” insert <quotedText>“ in the case of goods exported from the United Kingdom, ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-8-3"><num>(3)</num><intro>In paragraph 2(2)—</intro><level class="para1" eId="schedule-1-paragraph-8-3-a"><num>(a)</num><content><mod>in paragraph (a), for the words from “in the United Kingdom” to the end substitute <quotedText>“ in, or outside, a specified place ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-8-3-b"><num>(b)</num><intro>in paragraph (b)—</intro><level class="para2" eId="schedule-1-paragraph-8-3-b-i"><num>(i)</num><content><mod>after “have” insert <quotedText>“ , or do not have, ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-1-paragraph-8-3-b-ii"><num>(ii)</num><content><mod>for “the United Kingdom or to a specified place outside the United Kingdom” substitute <quotedText>“ a specified place ”</quotedText>.</mod></content></level></level></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-1-paragraph-9-1"><num>(1)</num><content>Schedule 2 (special customs procedures) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-9-2"><num>(2)</num><content><mod>In paragraph 1(2)(a) for the words from “in the United Kingdom” to the end substitute <quotedText>“ in, or outside, a specified place ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-9-3"><num>(3)</num><content><mod>In paragraph 5(1), for “the United Kingdom”, in each place it occurs, substitute <quotedText>“ Great Britain ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-9-4"><num>(4)</num><intro>In paragraph 9—</intro><level class="para1" eId="schedule-1-paragraph-9-4-a"><num>(a)</num><content><mod>in sub-paragraph (1)(a), for “there” substitute <quotedText>“ in Great Britain ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-9-4-b"><num>(b)</num><intro>in sub-paragraph (5)—</intro><level class="para2" eId="schedule-1-paragraph-9-4-b-i"><num>(i)</num><content><mod>after “provisions” insert <quotedText>“ , or removed to Northern Ireland, ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-1-paragraph-9-4-b-ii"><num>(ii)</num><content><mod>for “the United Kingdom” substitute <quotedText>“ Great Britain ”</quotedText>;</mod></content></level></level><level class="para1" eId="schedule-1-paragraph-9-4-c"><num>(c)</num><content><mod>in sub-paragraph (6)(a), for “the United Kingdom” substitute <quotedText>“ Great Britain ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-9-5"><num>(5)</num><intro>In paragraph 11—</intro><level class="para1" eId="schedule-1-paragraph-9-5-a"><num>(a)</num><content><mod>in paragraph (a), for “the United Kingdom, or” substitute <quotedText>“ Great Britain, ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-9-5-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(aa)</num><content>that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-9-6"><num>(6)</num><content><mod>In paragraph 15, in paragraph (b), after “provisions” insert <quotedText>“ or are removed to Northern Ireland ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-9-7"><num>(7)</num><content><mod>In paragraph 19, in sub-paragraph (3)(a) after “provisions” insert <quotedText>“ or are removed to Northern Ireland ”</quotedText>.</mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-1-paragraph-10-1"><num>(1)</num><content>Schedule 7 (import duty: consequential amendments) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-10-2"><num>(2)</num><content><mod>In paragraph 114, after “Part 1” insert <quotedText>“ or section 40A or 40B ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-10-3"><num>(3)</num><intro>In paragraph 146—</intro><level class="para1" eId="schedule-1-paragraph-10-3-a"><num>(a)</num><content>the existing text becomes sub-paragraph (1);</content></level><level class="para1" eId="schedule-1-paragraph-10-3-b"><num>(b)</num><content><mod>after that sub-paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><content>Where the provisions of CEMA 1979 relating to transit sheds continue to have effect for any purpose (see paragraph 158), the provision amended by sub-paragraph (1) continues to have effect, for that purpose, as if the amendments made by that sub-paragraph were not made.</content></subsection></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-4"><num>(4)</num><intro>In paragraph 150(3)(a)—</intro><level class="para1" eId="schedule-1-paragraph-10-4-a"><num>(a)</num><content><mod>after “Part 1” insert <quotedText>“ and sections 40A and 40B ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-10-4-b"><num>(b)</num><content><mod>for “it applies” substitute <quotedText>“ they apply ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-5"><num>(5)</num><intro>In paragraph 156—</intro><level class="para1" eId="schedule-1-paragraph-10-5-a"><num>(a)</num><content><mod>for sub-paragraph (2) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><intro>In subsection (2)—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (b), for “of Council Regulation <ref eId="c00004" href="http://www.legislation.gov.uk/european/regulation/1996/0384">(EC) No 384/96</ref>, as amended from time to time” substitute <quotedText>“ it has in Union customs legislation ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c) for “of Council Regulation <ref eId="c00005" href="http://www.legislation.gov.uk/european/regulation/1997/2026">(EC) No 2026/97</ref>, as amended from time to time” substitute <quotedText>“ it has in Union customs legislation ”</quotedText>.</mod></content></level></subsection></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1" eId="schedule-1-paragraph-10-5-b"><num>(b)</num><content><mod>in sub-paragraph (3)(b), after “Part 1” insert <quotedText>“ and sections 40A and 40B ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-10-5-c"><num>(c)</num><content><mod>for sub-paragraph (4) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(4)</num><content><mod>In subsection (9), in paragraph (c), for “EU law” substitute <quotedText>“ retained EU law, or Union customs legislation, ”</quotedText>.</mod></content></subsection><subsection><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(10)</num><content>In this section “<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.</content></subsection></quotedStructure></mod></content></subsection></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-6"><num>(6)</num><content><mod>After paragraph 157 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><part><num>PART 4</num><heading>Savings and modifications in relation to Northern Ireland</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of CEMA 1979 etc</heading><section><num>158</num><subsection><num>(1)</num><intro>CEMA 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 30A(3), as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,</content></level><level class="para2"><num>(iii)</num><content>references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the customs territory of the European Union”,</content></level><level class="para2"><num>(iv)</num><content>references to “EU customs duties” were to “duty under section 30A(3) of the Taxation (Cross-border Trade) Act 2018”,</content></level><level class="para2"><num>(v)</num><content><mod>in section 63(1) and (2), after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText> (and the reference to “those States” in section 63(1) included Northern Ireland),</mod></content></level><level class="para2"><num>(vi)</num><intro>in section 78(1B)—</intro><level class="para3"><num>(a)</num><content><mod>in the words before paragraph (a), for “another” there were substituted <quotedText>“ a ”</quotedText>, and</mod></content></level><level class="para3"><num>(b)</num><content><mod>in paragraphs (a) and (b)(ii) after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText>,</mod></content></level></level><level class="para2"><num>(vii)</num><content>in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,</content></level><level class="para2"><num>(viii)</num><content><mod>in section 125(1), for “an EU customs duty” there were substituted <quotedText>“ a duty of customs ”</quotedText>,</mod></content></level><level class="para2"><num>(ix)</num><content>in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,</content></level><level class="para2"><num>(x)</num><intro>the following references to the United Kingdom were to Northern Ireland—</intro><level class="para3"><num>(a)</num><content>the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);</content></level><level class="para3"><num>(b)</num><content>the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);</content></level><level class="para3"><num>(c)</num><content>the reference in the words after paragraph (b) of section 58C(3);</content></level><level class="para3"><num>(d)</num><content>the second reference in sections 67(1) and 78(2A);</content></level><level class="para3"><num>(e)</num><content>the first reference in sections 69(1) and 70(3), and</content></level></level><level class="para2"><num>(xi)</num><intro>the following were omitted—</intro><level class="para3"><num>(a)</num><content>sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);</content></level><level class="para3"><num>(b)</num><content>the words after paragraph (b) of the definition of “Community transit goods” in section 1;</content></level><level class="para3"><num>(c)</num><content>the words “and the Isle of Man” in sections 34(1), 36(1), 53(1), 64(1) and 66(1)(a) and (d);</content></level><level class="para3"><num>(d)</num><content>the words “or the Isle of Man” in section 43(5);</content></level><level class="para3"><num>(e)</num><content>the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);</content></level><level class="para3"><num>(f)</num><content>the words “subject to subsection (1A) above,” in section 78(2A).</content></level></level></level></subsection><subsection><num>(2)</num><intro>CEMA 1979 applies, for any purpose in connection with duty under section 30C, as if—</intro><level class="para1"><num>(a)</num><content>references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Great Britain that is not also a departure from the United Kingdom, and</content></level><level class="para1"><num>(d)</num><content>references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed) included the arrival of those goods or that person or vehicle in Great Britain.</content></level></subsection><subsection><num>(3)</num><intro>CEMA 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 40A, as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iii)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,</content></level><level class="para2"><num>(iv)</num><content>references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed), except in section 78(2A), were to the arrival of those goods or that person or vehicle in Northern Ireland,</content></level><level class="para2"><num>(v)</num><content>references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the Customs territory of the European Union”,</content></level><level class="para2"><num>(vi)</num><content>references to “EU customs duties” were to “duty under section 40A of the Taxation (Cross-border Trade) Act 2018”,</content></level><level class="para2"><num>(vii)</num><content><mod>in section 63(1) and (2), after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText> (and the reference to “those States” in section 63(1) included Northern Ireland),</mod></content></level><level class="para2"><num>(viii)</num><intro>in section 78(1B)—</intro><level class="para3"><num>(a)</num><content><mod>in the words before paragraph (a), for “another” there were substituted <quotedText>“ a ”</quotedText>, and</mod></content></level><level class="para3"><num>(b)</num><content><mod>in paragraphs (a) and (b)(ii) after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText>,</mod></content></level></level><level class="para2"><num>(ix)</num><content>in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,</content></level><level class="para2"><num>(x)</num><content><mod>in section 125(1), for “an EU customs duty” there were substituted <quotedText>“ a duty of customs ”</quotedText>,</mod></content></level><level class="para2"><num>(xi)</num><content>in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,</content></level><level class="para2"><num>(xii)</num><intro>the following references to “the United Kingdom” were to “Northern Ireland”—</intro><level class="para3"><num>(a)</num><content>the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);</content></level><level class="para3"><num>(b)</num><content>the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);</content></level><level class="para3"><num>(c)</num><content>the reference in the words after paragraph (b) of section 58C(3);</content></level><level class="para3"><num>(d)</num><content>the second reference in sections 67(1) and 78(2A);</content></level><level class="para3"><num>(e)</num><content>the first reference in sections 69(1) and 70(3), and</content></level></level><level class="para2"><num>(xiii)</num><intro>the following were omitted—</intro><level class="para3"><num>(a)</num><content>sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);</content></level><level class="para3"><num>(b)</num><content>the words after paragraph (b) of the definition of “Community transit goods” in section 1;</content></level><level class="para3"><num>(c)</num><content>the words “and the Isle of Man” in sections 34(1), 36(1), 53(1), 64(1) and 66(1)(a) and (d);</content></level><level class="para3"><num>(d)</num><content>the words “or the Isle of Man” in section 43(5);</content></level><level class="para3"><num>(e)</num><content>the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);</content></level><level class="para3"><num>(f)</num><content>the words “subject to subsection (1A) above,” in section 78(2A).</content></level></level></level></subsection><subsection><num>(4)</num><intro>The Customs and Excise Duties (General Reliefs) Act 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 123, 135 and 138(3)(b), were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an EU instrument or an EU obligation were to the provisions of Union customs legislation,</content></level><level class="para2"><num>(ii)</num><content>references to an importation of goods (however framed) included the entry of those goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(iii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iv)</num><content>references to the entry of any person or vehicle into the United Kingdom (however framed) included the arrival of that person or vehicle in Northern Ireland, and</content></level><level class="para2"><num>(v)</num><content><mod>in section 2 (reliefs from customs duty referable to Community practices), for “other” there were substituted <quotedText>“ the ”</quotedText>.</mod></content></level></level></subsection><subsection><num>(5)</num><intro>Part 1 of the Finance Act 1994—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 144(b) and 145(3)(d), (f) and (i), were not made,</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iii)</num><content>any reference to the Community Customs Code were to Union customs legislation, and</content></level><level class="para2"><num>(iv)</num><content>in section 12B(2)(a) (relevant time in case of assessment under section 61 of CEMA 1979) the reference to the United Kingdom were to Northern Ireland, and</content></level></level><level class="para1"><num>(c)</num><intro>applies for any purpose in connection with duty under section 30C as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland, and</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland.</content></level></level></subsection><subsection><num>(6)</num><content>Item 6 of Group 8 of Schedule 8 to the Value Added Tax Act 1994 has effect as if the reference to a temporary storage facility included a transit shed (within the meaning of CEMA 1979 as it has effect as a result of sub-paragraphs (1) and (3)).</content></subsection><subsection><num>(7)</num><intro>Part 3 of the Finance Act 2003 continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if—</intro><level class="para1"><num>(a)</num><content>the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 148(2) and (3), 149, 150(3)(a) and 152, were not made, and</content></level><level class="para1"><num>(b)</num><content>in section 26(8)(c), the words “Union export duty or Union import duty,” were omitted.</content></level></subsection><subsection><num>(8)</num><content>This paragraph is subject to any provision made by regulations under section 30B(3), 30C(5) or 40B(2) about the application of the customs and excise Acts (which may, for example, include provision for the application of provisions of the customs and excise Acts either as amended or unamended by Parts 2 and 3 of this Schedule).</content></subsection></section></hcontainer></part></quotedStructure></mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-1-paragraph-11" class="schProv1"><num>11</num><content><mod>In Schedule 9 (excise duty amendments connected with withdrawal from EU), after paragraph 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Savings in relation to Northern Ireland</heading><paragraph class="schProv1"><num>10</num><intro>The provisions amended by this Schedule continue to have effect—</intro><level class="para1"><num>(a)</num><content>for any purpose in connection with duty charged as a result of section 4(1) of the Taxation (Post-transition Period) Act 2020, and</content></level><level class="para1"><num>(b)</num><content>in relation to goods in Northern Ireland,</content></level><wrapUp>as if those provisions were not so amended.</wrapUp></paragraph></hcontainer></quotedStructure></mod></content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" class="schGroup7"><heading>Isle of Man Act 1979</heading><paragraph eId="schedule-1-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-1-paragraph-12-1"><num>(1)</num><content>The Isle of Man Act 1979 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-12-2"><num>(2)</num><content><mod>In section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (2), before paragraph (a) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(za)</num><content>goods removed to Northern Ireland from the Isle of Man;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-12-3"><num>(3)</num><content><mod>In section 9 (removal of goods from United Kingdom to Isle of Man), after subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><content>Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-isle-of-man-act-1979"><heading>Isle of Man Act 1979</heading><paragraph eId="schedule-1-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-1-paragraph-12-1"><num>(1)</num><content>The Isle of Man Act 1979 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-12-2"><num>(2)</num><content><mod>In section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (2), before paragraph (a) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(za)</num><content>goods removed to Northern Ireland from the Isle of Man;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-12-3"><num>(3)</num><content><mod>In section 9 (removal of goods from United Kingdom to Isle of Man), after subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><content>Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Finance (No.2) Act 1992</heading><paragraph eId="schedule-1-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-1-paragraph-13-1"><num>(1)</num><content>Section 4 of F(No.2)A 1992 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-2"><num>(2)</num><intro>In subsection (1)—</intro><level class="para1" eId="schedule-1-paragraph-13-2-a"><num>(a)</num><content>for “the United Kingdom” substitute “Northern Ireland”;</content></level><level class="para1" eId="schedule-1-paragraph-13-2-b"><num>(b)</num><content>for “different” substitute “Northern Ireland and a member State or between”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-3"><num>(3)</num><content>In subsection (1A), for “different” substitute “Northern Ireland and a member State or between”.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-4"><num>(4)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-13-4-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="schedule-1-paragraph-13-4-a-i"><num>(i)</num><content>omit “EU” in the first place it occurs;</content></level><level class="para2" eId="schedule-1-paragraph-13-4-a-ii"><num>(ii)</num><content>for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);</content></level></level><level class="para1" eId="schedule-1-paragraph-13-4-b"><num>(b)</num><content>in paragraph (b), for “EU legislation” substitute “provision of Union customs legislation”.</content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-5"><num>(5)</num><content>In subsection (5), omit the definition of “EU customs duty”.</content></subparagraph></paragraph></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-1-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-1-paragraph-13-1"><num>(1)</num><content>Section 4 of F(No.2)A 1992 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-2"><num>(2)</num><intro>In subsection (1)—</intro><level class="para1" eId="schedule-1-paragraph-13-2-a"><num>(a)</num><content><mod>for “the United Kingdom” substitute <quotedText>“ Northern Ireland ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-13-2-b"><num>(b)</num><content><mod>for “different” substitute <quotedText>“ Northern Ireland and a member State or between ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-3"><num>(3)</num><content><mod>In subsection (1A), for “different” substitute <quotedText>“ Northern Ireland and a member State or between ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-13-4"><num>(4)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-13-4-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="schedule-1-paragraph-13-4-a-i"><num>(i)</num><content>omit “EU” in the first place it occurs;</content></level><level class="para2" eId="schedule-1-paragraph-13-4-a-ii"><num>(ii)</num><content>for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);</content></level></level><level class="para1" eId="schedule-1-paragraph-13-4-b"><num>(b)</num><content><mod>in paragraph (b), for “EU legislation” substitute <quotedText>“ provision of Union customs legislation ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-5"><num>(5)</num><content>In subsection (5), omit the definition of “EU customs duty”.</content></subparagraph></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-finance-no2-act-1992"><heading>Finance (No.2) Act 1992</heading><paragraph eId="schedule-1-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-1-paragraph-13-1"><num>(1)</num><content>Section 4 of F(No.2)A 1992 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-2"><num>(2)</num><intro>In subsection (1)—</intro><level class="para1" eId="schedule-1-paragraph-13-2-a"><num>(a)</num><content><mod>for “the United Kingdom” substitute <quotedText>“ Northern Ireland ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-13-2-b"><num>(b)</num><content><mod>for “different” substitute <quotedText>“ Northern Ireland and a member State or between ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-3"><num>(3)</num><content><mod>In subsection (1A), for “different” substitute <quotedText>“ Northern Ireland and a member State or between ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-13-4"><num>(4)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-13-4-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="schedule-1-paragraph-13-4-a-i"><num>(i)</num><content>omit “EU” in the first place it occurs;</content></level><level class="para2" eId="schedule-1-paragraph-13-4-a-ii"><num>(ii)</num><content>for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);</content></level></level><level class="para1" eId="schedule-1-paragraph-13-4-b"><num>(b)</num><content><mod>in paragraph (b), for “EU legislation” substitute <quotedText>“ provision of Union customs legislation ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-5"><num>(5)</num><content>In subsection (5), omit the definition of “EU customs duty”.</content></subparagraph></paragraph></hcontainer>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-2-part-1"><num>PART 1</num><heading>Amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-new-schedules-vat-in-northern-ireland"><heading>New Schedules: VAT in Northern Ireland</heading><paragraph eId="schedule-2-paragraph-2" class="schProv1"><num>2</num><content><mod>After Schedule 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="schedule"><num>SCHEDULE 9ZA<authorialNote class="referenceNote"> Section 40A(1)</authorialNote></num><heading>VAT on acquisitions in Northern Ireland from member States</heading><part><num>PART 1</num><heading>Charge to VAT for acquisitions in Northern Ireland from member States</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Charge to VAT</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><intro>VAT is charged, in accordance with this Schedule, on the acquisition in Northern Ireland of goods from a member State—</intro><level class="para1"><num>(a)</num><content>by reference to the value of the acquisition as determined under Part 2 of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>subject to paragraph 16, at the rate of VAT for the time being in force under section 2.</content></level></subparagraph><subparagraph><num>(2)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State in accordance with this Schedule is referred to in this Schedule as “<term refersTo="#term-ni-acquisition-vat">NI acquisition VAT</term>”.</content></subparagraph><subparagraph><num>(4)</num><content>References to VAT (without more) in this Act include NI acquisition VAT.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations make provision about (including provision modifying) the application of provision that applies to value added tax made by or under any enactment (including provision made by or under this Act) to NI acquisition VAT or to goods acquired in Northern Ireland from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Scope of NI acquisition VAT</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged on any acquisition from a member State of any goods where—</intro><level class="para1"><num>(a)</num><content>the acquisition is a taxable acquisition,</content></level><level class="para1"><num>(b)</num><content>it takes place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>it is not in pursuance of a taxable supply (see section 4(2)), and</content></level><level class="para1"><num>(d)</num><content>the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport.</content></level></subparagraph><subparagraph><num>(2)</num><intro>In this Act, a “<term refersTo="#term-taxable-acquisition">taxable acquisition</term>” means an acquisition of goods from a member State that—</intro><level class="para1"><num>(a)</num><content>is not an exempt acquisition (see paragraph 17(5)), and</content></level><level class="para1"><num>(b)</num><content>falls within sub-paragraph (3) or is an acquisition of goods consisting in a new means of transport.</content></level></subparagraph><subparagraph><num>(3)</num><intro>An acquisition of goods from a member State falls within this sub-paragraph if—</intro><level class="para1"><num>(a)</num><intro>the goods are acquired in the course or furtherance of—</intro><level class="para2"><num>(i)</num><content>any business carried on by any person, or</content></level><level class="para2"><num>(ii)</num><content>any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body,</content></level></level><level class="para1"><num>(b)</num><content>it is the person who carries on that business or those activities who acquires the goods, and</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is taxable in a member State at the time of the transaction in pursuance of which the goods are acquired, and</content></level><level class="para2"><num>(ii)</num><content>in participating in that transaction, acts in the course or furtherance of a business carried on by the supplier.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of acquisition of goods from a member State</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><intro>References in this Act to the acquisition of goods from a member State are to an acquisition of goods in pursuance of a transaction that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods (including anything treated for the purposes of this Act as a supply of goods), and</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods from a member State (whether by or under the direction of the supplier, the person who acquires the goods or any other person),</content></level><wrapUp>and references in this Act, in relation to such an acquisition, to the supplier are to be construed accordingly.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Where the person with the property in any goods does not change in consequence of anything which is treated for the purposes of this Act as a supply of goods, that supply is to be treated for the purposes of this Act as a transaction in pursuance of which there is an acquisition by the person making the supply.</content></subparagraph><subparagraph><num>(3)</num><content>The Treasury may by regulations make provision about the circumstances in which an acquisition of goods is not to be treated as an acquisition of goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Time of acquisition</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining the time that goods were acquired from a member State is that they are treated as being acquired on the earlier of—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month after the month in which the first removal of the goods occurs, and</content></level><level class="para1"><num>(b)</num><content>the day a relevant invoice is issued in respect of the transaction in pursuance of which the goods were acquired.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><content>different rules apply to acquisitions to which Part 4 of Schedule 9ZB applies (warehouses), and</content></level><level class="para1"><num>(b)</num><content>the Commissioners may by regulations provide for different rules to apply in any case described in those regulations.</content></level></subparagraph><subparagraph><num>(3)</num><content>Regulations under sub-paragraph (2)(b) may include provision treating an acquisition as a series of acquisitions taking place at different times.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph (1) “<term refersTo="#term-relevant-invoice">relevant invoice</term>” means an invoice of a description prescribed by regulations made by the Commissioners.</content></subparagraph><subparagraph><num>(5)</num><content>For the purposes of this Act “<term refersTo="#term-first-removal">first removal</term>”, in relation to goods acquired, means the first removal of the goods in the course of the transaction in pursuance of which they are acquired.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Place of acquisition</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining whether goods are acquired in Northern Ireland is that they are treated as being acquired in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>they are acquired in pursuance of a transaction which involves their removal from a member State to Northern Ireland and which does not involve their removal from Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier (see paragraph 7).</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><intro>goods are not treated as being acquired in Northern Ireland by virtue of sub-paragraph (1)(b) where it is established in accordance with regulations made by the Commissioners that VAT—</intro><level class="para2"><num>(i)</num><content>has been paid in a member State on the acquisition of those goods, and</content></level><level class="para2"><num>(ii)</num><content>fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by sub-paragraph (1)(a), and</content></level></level><level class="para1"><num>(b)</num><content>different rules apply to acquisitions to which paragraph 16 or 17 of Schedule 9ZB applies.</content></level></subparagraph><subparagraph><num>(3)</num><content>If an acquisition of goods is not treated, for the purposes of this Act, as taking place in Northern Ireland it is treated for those purposes as an acquisition taking place outside Northern Ireland.</content></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person is to be treated as having made use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier for the purposes of the acquisition of any goods, and</content></level><level class="para1"><num>(b)</num><content>for the refund, in prescribed circumstances, of NI acquisition VAT paid on acquisitions of goods in relation to which the conditions in sub-paragraph (2)(a)(i) and (ii) are met.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Acquisitions from persons belonging in member States</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><intro>Sub-paragraph (2) applies where—</intro><level class="para1"><num>(a)</num><content>a person (“the original supplier”) makes a supply of goods to a person who belongs in a member State (“the intermediate supplier”),</content></level><level class="para1"><num>(b)</num><content>that supply involves the removal of the goods from a member State and their removal to Northern Ireland but does not involve the removal of the goods from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>both that supply and the removal of the goods to Northern Ireland are for the purposes of the making of a supply by the intermediate supplier to another person (“<term refersTo="#term-the-customer">the customer</term>”) who is registered under this Act,</content></level><level class="para1"><num>(d)</num><content>neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State, and</content></level><level class="para1"><num>(e)</num><content>there would be a taxable acquisition by the customer if the supply to the customer involved the removal of goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this sub-paragraph applies—</intro><level class="para1"><num>(a)</num><content>the supply by the original supplier to the intermediate supplier is ignored for the purposes of this Act, and</content></level><level class="para1"><num>(b)</num><content>the supply by the intermediate supplier to the customer is treated for the purposes of this Act, other than for the purposes of Part 8 of this Schedule, as if it did involve the removal of the goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this Act, other than for the purposes of Part 8 of this Schedule, a supply of goods is treated as involving their removal from a member State to Northern Ireland, and is treated as not being a taxable supply if—</intro><level class="para1"><num>(a)</num><content>the supply is made by a person belonging in a member State to a person who is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>the supply involves the installation or assembly of the goods at a place in Northern Ireland to which they are removed, and</content></level><level class="para1"><num>(c)</num><content>were the supply to be treated as described in the words before paragraph (a), there would be a taxable acquisition by the registered person.</content></level></subparagraph><subparagraph><num>(4)</num><intro>But neither sub-paragraph (2) nor sub-paragraph (3) applies in relation to a supply unless—</intro><level class="para1"><num>(a)</num><content>in the case of sub-paragraph (2), the intermediate supplier, or</content></level><level class="para1"><num>(b)</num><content>in the case of sub-paragraph (3), the person making the supply,</content></level><wrapUp>complies with such requirements to provide information to the Commissioners or to the person supplied as may be specified in regulations made by the Commissioners.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>The requirements to provide information that may be specified in regulations include—</intro><level class="para1"><num>(a)</num><content>requirements to provide documents (for example, invoices);</content></level><level class="para1"><num>(b)</num><content>requirements to provide information or documents before a supply is made (as well as after);</content></level><level class="para1"><num>(c)</num><content>requirements as to the content and form of information or documents to be provided;</content></level><level class="para1"><num>(d)</num><content>requirements as to the manner in which information or documents are to be provided.</content></level></subparagraph><subparagraph><num>(6)</num><content>Where a taxable acquisition is treated as having been made by virtue of this paragraph, that acquisition is treated as taking place at the time referred to in paragraph 4(1)(b) (day on which invoice issued).</content></subparagraph><subparagraph><num>(7)</num><intro>For the purposes of this paragraph a person belongs in a member State if—</intro><level class="para1"><num>(a)</num><content>the person is taxable in a member State,</content></level><level class="para1"><num>(b)</num><content>the person does not have any business establishment or other fixed establishment in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>the person's usual place of residence is not in Northern Ireland,</content></level><level class="para1"><num>(d)</num><content>the person is not identified for the purposes of VAT in Northern Ireland and is not required, as a result of regulations under paragraph 7, to make a request to be so identified, and</content></level><level class="para1"><num>(e)</num><content>the person does not have a VAT representative who is identified for the purposes of VAT in Northern Ireland in connection with acting on the person's behalf, and is not for the time being required to appoint one who would be identified for those purposes.</content></level></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraph (7)(d), whether a person is required to be registered under this Act, ignore any supplies made by the person that would be ignored for the purposes of this Act if the person belonged in a member State and complied with the information requirements that would apply by virtue of sub-paragraph (4).</content></subparagraph><subparagraph><num>(9)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any goods are acquired from a member State in a case which corresponds, in relation to another member State, to the case described in sub-paragraph (1) in relation to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>the person who acquires the goods is registered under this Act, is identified for the purposes of VAT in Northern Ireland and would be the intermediate supplier in relation to that corresponding case,</content></level><wrapUp>the supply to that person of those goods and the supply by that person of those goods to the person who would be the customer in that corresponding case are to be ignored for the purposes of this Act.</wrapUp></subparagraph><subparagraph><num>(10)</num><content>References in this paragraph to a person being taxable in a member State do not include references to a person who is so taxable by virtue only of provisions of the law of that member State corresponding to the provisions of this Act by virtue of which a person who is not registered under this Act is a taxable person if the person is required to be so registered.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Identification of persons for the purposes of VAT in Northern Ireland</heading><paragraph class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations make provision for the identification of persons for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>In this Act “<term refersTo="#term-identified-for-the-purposes-of-vat-in-northern-ireland">identified for the purposes of VAT in Northern Ireland</term>” means identified in accordance with regulations under this paragraph.</content></subparagraph><subparagraph><num>(3)</num><intro>A person may only be identified for the purposes of VAT in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person is registered under this Act, or</content></level><level class="para1"><num>(b)</num><content>the person acts on behalf of a person in relation to VAT in Northern Ireland as a VAT representative.</content></level></subparagraph><subparagraph><num>(4)</num><intro>Regulations may make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person may request to be identified for the purposes of VAT in Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>for a person to be required to request to be identified for the purposes of Northern Ireland VAT;</content></level><level class="para1"><num>(c)</num><content>about the circumstances in which the Commissioners may determine that a person is identified for the purposes of VAT in Northern Ireland otherwise than at the person's request;</content></level><level class="para1"><num>(d)</num><content>requiring a person to notify the Commissioners of such matters as may be specified for the purpose of allowing the Commissioners to ascertain whether a person should be identified for the purposes VAT in Northern Ireland;</content></level><level class="para1"><num>(e)</num><content>about the circumstances in which a person is to be treated, for such purposes as may be specified, as if they were identified for the purposes of VAT in Northern Ireland (and which may include circumstances where the person is neither registered under this Act nor acting as a VAT representative);</content></level><level class="para1"><num>(f)</num><content>about the circumstances in which a person ceases to be identified for the purposes of VAT in Northern Ireland.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Regulations may also make provision—</intro><level class="para1"><num>(a)</num><content>about a specified means of communicating the fact of a person's identification for the purposes of VAT in Northern Ireland (and that means is referred to in this Act as an “NI VAT identifier”);</content></level><level class="para1"><num>(b)</num><content>about the circumstances in which a person may use, or is required to use, an NI VAT identifier (for example, in connection with the making of a transaction or return).</content></level></subparagraph><subparagraph><num>(6)</num><content>In this paragraph “<term refersTo="#term-specified">specified</term>” means specified in regulations.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Valuation of acquisitions</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of acquisitions from member States</heading><paragraph class="schProv1"><num>8</num><subparagraph><num>(1)</num><content>For the purposes of this Act the value of any acquisition of goods from a member State is taken to be the value of the transaction in pursuance of which they are acquired.</content></subparagraph><subparagraph><num>(2)</num><intro>Where goods are acquired from a member State otherwise than in pursuance of a taxable supply, the value of the transaction in pursuance of which they are acquired is to be determined for the purposes of sub-paragraph (1) in accordance with this Part, and for those purposes—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs (3) to (5) have effect subject to paragraphs 9 to 13, and</content></level><level class="para1"><num>(b)</num><content>section 19 and Schedule 6 do not apply in relation to the transaction.</content></level></subparagraph><subparagraph><num>(3)</num><content>If the transaction is for a consideration in money, its value is taken to be such amount as is equal to the consideration.</content></subparagraph><subparagraph><num>(4)</num><content>If the transaction is for a consideration not consisting or not wholly consisting of money, its value is taken to be such amount in money as is equivalent to the consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Where a transaction in pursuance of which goods are acquired from a member State is not the only matter to which a consideration in money relates, the transaction is deemed to be for such part of the consideration as is properly attributable to it.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Transactions below market value</heading><paragraph class="schProv1"><num>9</num><subparagraph><num>(1)</num><intro>Where, in the case of the acquisition of any goods from a member State—</intro><level class="para1"><num>(a)</num><content>the relevant transaction (see paragraph 13) is for a consideration in money,</content></level><level class="para1"><num>(b)</num><content>the value of the relevant transaction is (apart from this paragraph) less than the transaction⿿s open market value,</content></level><level class="para1"><num>(c)</num><content>the supplier and the person who acquires the goods are connected, and</content></level><level class="para1"><num>(d)</num><content>that person is not entitled under sections 25 and 26 to credit for all the VAT on the acquisition,</content></level><wrapUp>the Commissioners may direct that the value of the relevant transaction is taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>A direction under this paragraph must be given—</intro><level class="para1"><num>(a)</num><content>by notice in writing to the person by whom the acquisition in question is made, and</content></level><level class="para1"><num>(b)</num><content>within the period of 3 years commencing with the relevant time (see paragraph 13).</content></level></subparagraph><subparagraph><num>(3)</num><intro>A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction—</intro><level class="para1"><num>(a)</num><content>in pursuance of which goods are acquired by the person from a member State after the giving of the notice, or after such later date as may be specified in the notice, and</content></level><level class="para1"><num>(b)</num><content>as to which the conditions in paragraphs (a) to (d) of sub-paragraph (1) are satisfied,</content></level><wrapUp>is be taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, the open market value of a transaction in pursuance of which goods are acquired from a member State is to be taken to be the amount which would fall to be taken as its value under paragraph 8(3) if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies for the purpose of determining whether a person is connected with another for the purposes of this paragraph.</content></subparagraph><subparagraph><num>(6)</num><content>A direction under this paragraph may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Value where goods subject to excise duty etc</heading><paragraph class="schProv1"><num>10</num><subparagraph><num>(1)</num><intro>This paragraph applies, in such cases as the Commissioners may by regulations prescribe, to an acquisition—</intro><level class="para1"><num>(a)</num><content>of goods acquired in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>where those goods are charged with a relevant duty, and</content></level><level class="para1"><num>(c)</num><content>that is not an acquisition that is treated, by virtue of paragraph 16(7) of Schedule 9ZB, as taking place before the time which is the duty point (within the meaning given by paragraph 16(11) of that Schedule).</content></level></subparagraph><subparagraph><num>(2)</num><content>The value of the relevant transaction in relation to an acquisition to which this paragraph applies is the sum of the value of that transaction (apart from this paragraph) and the total amount of relevant duty charged that is not already reflected in the value of that transaction.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “<term refersTo="#term-relevant-duty">relevant duty</term>” in relation to an acquisition means—</intro><level class="para1"><num>(a)</num><content>a duty of excise charged in connection with the removal of goods to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>any EU customs duty or agricultural levy of the European Union charged on that removal in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Transfer or disposal for no consideration</heading><paragraph class="schProv1"><num>11</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State in pursuance of anything which is treated as a supply for the purposes of this Act as a result of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB and there is no consideration, sub-paragraph (3) applies for determining the value of the relevant transaction.</content></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (3) also applies for determining the value of the relevant transaction in the case of an acquisition by a supplier that is deemed to take place as a result of paragraph 60(2)(c) or 61(2)(c).</content></subparagraph><subparagraph><num>(3)</num><intro>The value of the relevant transaction is taken to be—</intro><level class="para1"><num>(a)</num><content>such consideration in money as would be payable by the supplier if the supplier were, at the time of the acquisition, to purchase goods identical in every respect (including age and condition) to the goods concerned,</content></level><level class="para1"><num>(b)</num><content>where the value cannot be ascertained in accordance with paragraph (a), such consideration in money as would be payable by the supplier if the supplier were, at that time, to purchase goods similar to, and of the same age and condition as, the goods concerned, or</content></level><level class="para1"><num>(c)</num><content>where the value cannot be ascertained in accordance with paragraph (a) or (b), the cost of producing the goods concerned if they were produced at that time.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph (3), the amount of consideration in money that would be payable by any person if the person were to purchase any goods is taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Foreign currency transactions</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>Subject to the following provisions of this paragraph, where—</intro><level class="para1"><num>(a)</num><content>goods are acquired from a member State, and</content></level><level class="para1"><num>(b)</num><content>any sum relevant for determining the value of the relevant transaction is expressed in a currency other than sterling,</content></level><wrapUp>then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling of that sum in the currency in question by the person making the acquisition.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies—</intro><level class="para1"><num>(a)</num><content>rates of exchange, or</content></level><level class="para1"><num>(b)</num><content>methods of determining rates of exchange,</content></level><wrapUp>a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph (1) provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>An option for the purposes of sub-paragraph (2) for the use of a particular rate or method of determining a rate—</intro><level class="para1"><num>(a)</num><content>may not be exercised by any person except in relation to all such transactions in pursuance of which goods are acquired by the person from a member State as are of a particular description or after a particular date, and</content></level><level class="para1"><num>(b)</num><content>may not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.</content></level></subparagraph><subparagraph><num>(4)</num><content>In specifying a method of determining a rate of exchange, a notice published by the Commissioners under sub-paragraph (2) may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of the transactions in pursuance of which goods are acquired by the person from a member State, of a rate of exchange which is different from any which would otherwise apply.</content></subparagraph><subparagraph><num>(5)</num><content>On an application made in accordance with provision contained in a notice under sub-paragraph (4), the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such transactions and subject to such conditions as they think fit.</content></subparagraph><subparagraph><num>(6)</num><content>A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners.</content></subparagraph><subparagraph><num>(7)</num><content>Where goods are acquired from a member State, the appropriate rate of exchange is to be determined for the purpose of valuing the relevant transaction by reference to the relevant time; and, accordingly, the day on which that time falls is the relevant day for the purposes of sub-paragraph (1).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “relevant transaction” and “relevant time”</heading><paragraph class="schProv1"><num>13</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-transaction">relevant transaction</term>”, in relation to any acquisition of goods from a member State, means the transaction in pursuance of which the goods are acquired;</content></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-relevant-time">the relevant time</term>”, in relation to any such acquisition, means—</intro><level class="para1"><num>(a)</num><content>if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under paragraph 4(2)(b), the time of the first removal of the goods (see paragraph 4(5)), and</content></level><level class="para1"><num>(b)</num><content>in any other case, the time of acquisition.</content></level></hcontainer></paragraph></hcontainer></part><part><num>PART 3</num><heading>Payment of NI acquisition VAT by taxable persons</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Input tax and output tax</heading><paragraph class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>NI acquisition VAT is input tax in relation to the taxable person acquiring the goods in question if the goods are used or are to be used for the purpose of any business carried on or to be carried on by the person.</content></subparagraph><subparagraph><num>(2)</num><content>NI acquisition VAT is output tax in relation to the taxable person acquiring the goods in question (including VAT which is also to be counted as input tax by virtue of sub-paragraph (1)).</content></subparagraph><subparagraph><num>(3)</num><content>Subsections (5) to (6A) of section 24 (input tax and output tax) apply to NI acquisition VAT as they apply to VAT on the supply or importation of goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Payment of NI acquisition VAT</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><content>A taxable person must account for and pay NI acquisition VAT by reference to prescribed accounting periods (see section 25(1)).</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) to (6) of section 25 (payment by reference to accounting period and credit for input tax against output tax) contain provision relevant to the payment of NI acquisition VAT.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (7) of that section (power to make order excluding credit for VAT paid) applies to acquisitions in Northern Ireland from a member State as it applies to the supply of goods.</content></subparagraph><subparagraph><num>(4)</num><content>Section 26(1) has effect as if the reference to “input tax on supplies and importations” included input tax on acquisitions in Northern Ireland from a member State.</content></subparagraph><subparagraph><num>(5)</num><content>That section and sections 26A to 28 contain further provision relevant to the payment of NI acquisition VAT.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Reliefs etc</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Reduced rate</heading><paragraph class="schProv1"><num>16</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged at the rate of 5% (instead of at the rate provided by section 2) if—</intro><level class="para1"><num>(a)</num><content>the acquisition in question is of goods the supply of which would be a supply of a description for the time being specified in Schedule 7A (charge at reduced rate), or</content></level><level class="para1"><num>(b)</num><content>the acquisition in question is of a description for the time being specified in regulations made by the Treasury for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(2)</num><content>Regulations under this paragraph may provide that sub-paragraph (1)(a) does not apply to a description of a supply specified in Schedule 7A that is specified in those regulations.</content></subparagraph><subparagraph><num>(3)</num><content>The power to specify a description of an acquisition conferred by sub-paragraph (1)(b) may be exercised so as to describe an acquisition of goods by reference to matters unrelated to the characteristics of the goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating and exempt acquisitions</heading><paragraph class="schProv1"><num>17</num><subparagraph><num>(1)</num><content>Section 30(3) (zero-rating) applies to an acquisition of goods in Northern Ireland from a member State as it would apply to an importation of those goods.</content></subparagraph><subparagraph><num>(2)</num><intro>The Treasury may by regulations provide—</intro><level class="para1"><num>(a)</num><content>that sub-paragraph (1) does not apply to an acquisition of goods specified or described in the regulations;</content></level><level class="para1"><num>(b)</num><content>that no NI acquisition VAT is chargeable on an acquisition of goods specified or described in the regulations.</content></level></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where—</intro><level class="para1"><num>(a)</num><content>the supply in question involves both the removal of the goods from Northern Ireland and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2, and</content></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(4)</num><content>Section 30(10) applies to a supply of goods that has been zero-rated in pursuance of regulations made under sub-paragraph (3) as it applies to a supply of goods that has been zero-rated in pursuance of regulations made under section 30(8) or (9).</content></subparagraph><subparagraph><num>(5)</num><content>An acquisition of goods from a member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply (see section 31).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refunds and reliefs</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sections 33 to 33C, 33E and 34 apply to an acquisition of goods from a member State as they apply to a supply of those goods.</content></subparagraph><subparagraph><num>(2)</num><content>The Treasury may by order make provision for relieving from NI acquisition VAT if, or to the extent that, relief from VAT would be given by an order under section 37 (relief from VAT on importation) if the acquisition in question were an importation.</content></subparagraph><subparagraph><num>(3)</num><intro>An order under sub-paragraph (2) may provide for relief to be subject to such conditions as appear to the Treasury to be necessary or expedient, which may include conditions—</intro><level class="para1"><num>(a)</num><content>prohibiting or restricting the disposal of or dealing with the goods concerned;</content></level><level class="para1"><num>(b)</num><content>framed by reference to the conditions to which, by virtue of any order under section 37 in force at the time of the acquisition, relief under such an order would be subject in the case of an importation of the goods concerned.</content></level></subparagraph><subparagraph><num>(4)</num><content>Where relief from NI acquisition VAT given by an order under this paragraph was subject to a condition that has been breached or not complied with, the VAT becomes payable at the time of the breach or, as the case may be, at the latest time allowed for compliance.</content></subparagraph><subparagraph><num>(5)</num><content><mod>Section 38 has effect as if after “by him” there were inserted <quotedText>“ or on the acquisition of goods by that person from member States ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refunds in relation to new means of transport supplied to member States</heading><paragraph class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport that involves the removal of the goods to a member State from Northern Ireland, the Commissioners must, on a claim made in that behalf, refund to that person, as the case may be—</intro><level class="para1"><num>(a)</num><content>the amount of any VAT on the supply of that means of transport to that person, or</content></level><level class="para1"><num>(b)</num><content>the amount of any VAT paid by that person on the acquisition of that means of transport from a member State or on its importation into the United Kingdom as a result of its entry into Northern Ireland.</content></level></subparagraph><subparagraph><num>(2)</num><content>But the amount of VAT that is to be refunded under this paragraph is not to exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated.</content></subparagraph><subparagraph><num>(3)</num><intro>A claim for refund of VAT under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made within such time and in such form and manner as may be specified in regulations made by the Commissioners,</content></level><level class="para1"><num>(b)</num><content>contain such information as may be specified in those regulations, and</content></level><level class="para1"><num>(c)</num><content>be accompanied by such documents as may be specified in those regulations.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Application of Act to acquisitions in particular cases</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Crown application</heading><paragraph class="schProv1"><num>20</num><content>Subsections (3) and (4) of section 41 (application to the Crown) apply to NI acquisition VAT as they apply to VAT chargeable on the supply of goods.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Groups of companies</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><content>Section 43 (groups of companies) applies to an acquisition of goods from a member State as it would apply to an importation of those goods as if the reference in subsection (1)(c) to section 38 were omitted.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (9) of section 44 (supplies to groups) apply to input tax on acquisitions as they applies to input tax on supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Partnerships</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>Subsection (1) of section 45 (partnerships) applies to persons carrying on in partnership activities, other than carrying on a business, in the course or furtherance of which they acquire goods from a member State as it apples to persons carrying on a business in partnership.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (5) of that section apply to a liability for NI acquisition VAT as they apply to VAT on the supply of goods or services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Unincorporated bodies, personal representative etc</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><content>In section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) any reference to “<term refersTo="#term-a-business">a business</term>” includes any activity in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from a member State.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (3) of that section (no account to be taken in change of members of a club, association or organisation) applies in relation to the determination of whether goods are acquired from a member State by a club, association or organization mentioned in that subsection as it applies in relation to the determination of whether goods or services are supplied by such a club, association or organisation.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Agents</heading><paragraph class="schProv1"><num>24</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State by a person who is not a taxable person (“N”) and a taxable person (“T”) acts in relation to the acquisition and then supplies the goods in T's own name as agent of N, the goods are to be treated for the purposes of this Act as acquired and supplied by T as principal.</content></subparagraph><subparagraph><num>(2)</num><intro>Section 47 (agents) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to “subsection (1) above” were to “subsection (1) and paragraph 24(1) of Schedule 9ZA”;</content></level><level class="para1"><num>(b)</num><content>the reference in subsection (2A) to “subsection (1) above” were to “subsection (1) or paragraph 24(1) of Schedule 9ZA”.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>VAT representatives</heading><paragraph class="schProv1"><num>25</num><content>Subsection (1)(a) of section 48 (VAT representatives and security) applies to a person who, without being a taxable person, acquires goods in Northern Ireland from one or more member States as it applies to a person who, without being a taxable person, makes taxable supplies.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Margin schemes</heading><paragraph class="schProv1"><num>26</num><content><mod>Section 50A(5) (margin schemes) has effect as if after “supply,” there were inserted <quotedText>“ acquisition ”</quotedText>.</mod></content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Administration, collection and enforcement</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Breaches of regulatory provisions</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Section 69(1) (breaches of regulatory provisions) applies to a failure to comply with a requirement imposed under paragraph 42, 52 or 65(1) or (2)(a) of this Schedule as it applies to a requirement imposed under the provisions mentioned in subsection (1)(a) of that section.</content></subparagraph><subparagraph><num>(2)</num><content><mod>Section 69(2) has effect as if after “imposed under” there were inserted <quotedText>“ paragraph 64 or 65(2)(b) of Schedule 9ZA or ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Offences</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Any reference in section 72(1) or (8) (offences)—</intro><level class="para1"><num>(a)</num><content>to the evasion of VAT includes a reference to the obtaining of a refund under regulations made under paragraph 5(4) or under paragraph 19, and</content></level><level class="para1"><num>(b)</num><content>to the amount of VAT, in relation to such a refund, is to be construed as a reference to the amount falsely claimed by way of refund.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (5) of section 72 applies to a claim for a refund under regulations made under paragraph 5(4) or under paragraph 19 as it applies to a claim for a refund under the provisions mentioned in paragraph (a) of that subsection.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Failure to make returns</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><content>Subsection (3) of section 73 (failure to make returns etc) applies to an amount which by reason of the cancellation of a person's registration under paragraph 43(2), 43(5) or 53(5) ought not to have been paid as it applies to an amount which ought not to have been paid by reason of the cancellation of a person's registration under any of the provisions mentioned in that subsection.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (7) of that section applies to the acquisition of goods from a member State by a taxable person as it applies to the supply of goods to a taxable person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Interest on VAT</heading><paragraph class="schProv1"><num>30</num><content>Paragraph (c) of Section 74(1) applies to a person who was, but should no longer have been, exempted from registration (under Part 8 of this Schedule) under paragraph 44 as it applies to a person who was, but should no longer have been, exempted from registration under any of the provisions mentioned in that paragraph.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Assessment in cases of acquisitions of certain goods by non-taxable persons</heading><paragraph class="schProv1"><num>31</num><subparagraph><num>(1)</num><intro>Where a person who has, at a time when the person was not a taxable person, acquired in Northern Ireland from a member State any goods subject to a duty of excise or consisting in a new means of transport and—</intro><level class="para1"><num>(a)</num><content>notification of that acquisition has not been given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4) (whether before or after this paragraph comes into force),</content></level><level class="para1"><num>(b)</num><content>the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete, or</content></level><level class="para1"><num>(c)</num><content>there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,</content></level><wrapUp>the Commissioners may assess the amount of VAT due on the acquisition to the best of their judgment and notify their assessment to that person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>An assessment under this paragraph must be made within the time limits provided for in section 77 and may not be made after the later of—</intro><level class="para1"><num>(a)</num><content>2 years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4), and</content></level><level class="para1"><num>(b)</num><content>one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,</content></level><wrapUp>but (subject to section 77) where further such evidence comes to the Commissioners' knowledge after the making of an assessment under this section, another assessment may be made under this paragraph, in addition to any earlier assessment.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>Where an amount has been assessed and notified to any person under this paragraph, it is, subject to the provisions of this Act as to appeals, deemed to be an amount of VAT due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, notification to a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who made the acquisition in question is to be treated as notification to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Assessment of amounts due</heading><paragraph class="schProv1"><num>32</num><intro>Section 77 (time limits and supplementary assessments) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in subsection (1), in the words before paragraph (a), after “or 76” there were inserted <quotedText>“ or paragraph 31 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (a) of that subsection, after “importation” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in subsection (4), after “importation” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(d)</num><content><mod>in subsection (4C) after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(aza)</num><content>paragraph 40 or 44(2) of Schedule 9ZA,</content></level><level class="para1"><num>(azb)</num><content>paragraph 50 of that Schedule,</content></level><level class="para1"><num>(azc)</num><content>regulations under paragraph 73(4) of that Schedule,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(e)</num><content><mod>in subsection (6), after “73(6)(b)” there were inserted <quotedText>“ or paragraph 31(2)(b) of Schedule 9ZA ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Credit for, or repayment of, overstated or overpaid VAT</heading><paragraph class="schProv1"><num>33</num><content>In section 80 (credit for, or repayment of, overstated or overpaid VAT) has effect as if in subsection (3C) reference to VAT provisions included any provision of any EU instrument relating to VAT, or to any matter connected with VAT, that has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 (general implementation of withdrawal agreement).</content></paragraph></hcontainer></part><part><num>PART 7</num><heading>Appeals and supplementary provision</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Appeals</heading><paragraph class="schProv1"><num>34</num><subparagraph><num>(1)</num><intro>The following matters are to be treated as if they were included in the list of matters in subsection (1) of section 83 (matters subject to appeal to the tribunal)—</intro><level class="para1"><num>(a)</num><content>the VAT chargeable on the acquisition of goods from a member State;</content></level><level class="para1"><num>(b)</num><content>any claim for a refund under any regulations made by virtue of paragraph 5(4) of this Schedule;</content></level><level class="para1"><num>(c)</num><content>any direction under paragraph 9 of this Schedule;</content></level><level class="para1"><num>(d)</num><content>the amount of any refunds under paragraph 19 of this Schedule;</content></level><level class="para1"><num>(e)</num><content>an assessment under paragraph 31 of this Schedule, or the amount of such an assessment;</content></level><level class="para1"><num>(f)</num><intro>a decision of the Commissioners under paragraph 17 of Schedule 9ZB—</intro><level class="para2"><num>(i)</num><content>as to whether or not a person is to be approved as a Northern Ireland fiscal warehousekeeper or the conditions from time to time subject to which the person is so approved,</content></level><level class="para2"><num>(ii)</num><content>for the withdrawal of any such approval, or</content></level><level class="para2"><num>(iii)</num><content>for the withdrawal of Northern Ireland fiscal warehouse status from any premises.</content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Section 84 (further provisions relating to appeals) has effect as if in subsection (4)(c), after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplies spanning change of rate etc</heading><paragraph class="schProv1"><num>35</num><subparagraph><num>(1)</num><content>This paragraph applies where there is a change in the rate of VAT in force under section 2 or paragraph 16 of this Schedule or in the descriptions of exempt, zero-rated or reduced-rate acquisitions.</content></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any acquisition of goods from a member State which is affected by the change would not have been affected (in whole or in part) if it had been treated as taking place at the time of the first removal of the goods (see paragraph 4(5)), or</content></level><level class="para1"><num>(b)</num><content>any acquisition of goods from a member State which is not so affected would have been affected (in whole or in part) if it had been treated as taking place at the time of that removal,</content></level><wrapUp>the rate at which VAT is chargeable on the acquisition, or any question of whether it is an exempt, zero-rated or reduced-rate acquisition, is to be determined as at the time of the first removal of the goods, if the person making the acquisition so elects.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>References in this paragraph to a zero-rated acquisition is to an acquisition on which no NI acquisition VAT is charged as a result of provision made by or under paragraph 17 (zero-rating).</content></subparagraph><subparagraph><num>(4)</num><content>Reference in this paragraph to a reduced rate acquisition is to an acquisition on which NI acquisition VAT is charged at the rate in force under paragraph 16(1).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Failure of resolution under Provisional Collection of Taxes Act 1968</heading><paragraph class="schProv1"><num>36</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 NI acquisition VAT has been paid at a rate specified in the resolution by reference to a value determined under paragraph 8(3) of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>by virtue of section 1(6) or (7) or 5(3) of that Act any of that VAT is repayable in consequence of the restoration of a lower rate,</content></level><wrapUp>the amount repayable is to be the difference between the VAT paid by reference to that value at the rate specified in the resolution and the VAT that would have been payable by reference to that value at the lower rate.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of such a resolution NI acquisition VAT is chargeable at a rate specified in the resolution by reference to a value determined under paragraph 8(3) of this Schedule, but</content></level><level class="para1"><num>(b)</num><content>before the VAT is paid it ceases to be chargeable at that rate in consequence of the restoration of a lower rate,</content></level><wrapUp>the VAT chargeable at the lower rate is to be charged by reference to the same value as that by reference to which NI acquisition VAT would have been chargeable at the rate specified in the resolution.</wrapUp></subparagraph><subparagraph><num>(3)</num><content><mod>Section 90(3) (failure of resolution under Provisional Collection of Taxes Act 1968) has effect as if after “or 35” there were inserted <quotedText>“ or paragraph 19 of Schedule 9ZA ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refund of VAT to Government of Northern Ireland</heading><paragraph class="schProv1"><num>37</num><subparagraph><num>(1)</num><intro>Section 99 (refund of VAT to Government of Northern Ireland) applies to—</intro><level class="para1"><num>(a)</num><content>VAT charged on the acquisition of goods from a member State by the Government of Northern Ireland as it applies to VAT charged on the supply of goods or services to that Government, and</content></level><level class="para1"><num>(b)</num><content>any amount attributable to acquisitions of goods from a member State for the purpose of a business carried on by the Government of Northern Ireland as it applies to supplies for that purpose.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 8</num><heading>Registration in respect of acquisitions from member States</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>38</num><subparagraph><num>(1)</num><intro>A person who—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A or Part 9 of this Schedule,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule at the end of any month if, in the period beginning with 1 January of the year in which that month falls, that person had made relevant acquisitions whose value exceeds £85,000.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>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 Part of this Schedule at any time if there are reasonable grounds for believing that the value of the person's relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(2) or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 39.</content></subparagraph><subparagraph><num>(5)</num><content>In determining the value of any person⿿s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of a member State, for VAT on the transaction in pursuance of which the acquisition is made, is to be disregarded.</content></subparagraph><subparagraph><num>(6)</num><content>In determining the value of a person⿿s acquisitions for the purposes of sub-paragraph (1) or (2), acquisitions to which paragraph 19(6) of Schedule 9ZB (last acquisition or supply of goods before removal from Northern Ireland fiscal warehousing) applies are to be disregarded.</content></subparagraph></paragraph><paragraph class="schProv1"><num>39</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the person's relevant acquisitions in the year ending with 31 December last before that time did not have a value exceeding £85,000, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person's relevant acquisitions in the year immediately following that year will not exceed £85,000.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person⿿s relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>40</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability—</intro><level class="para1"><num>(a)</num><content>in the case of a liability under sub-paragraph (1) of paragraph 38, within 30 days of the end of the month when the person becomes so liable, and</content></level><level class="para1"><num>(b)</num><content>in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time“—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph (1)(a), means the end of the month following the month at the end of which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Entitlement to be registered etc</heading><paragraph class="schProv1"><num>41</num><subparagraph><num>(1)</num><content>Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that the person makes relevant acquisitions, the Commissioners must, if the person so requests, register the person with effect from the day on which the request is made or from such earlier date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make relevant acquisitions from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>Conditions imposed under sub-paragraph (2) may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>42</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 41(2) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes a relevant acquisition, that the person has made that acquisition.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 41(2)) has not been such a person during the period of the person's registration, the person ceases to have any intention of making relevant acquisitions.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>43</num><subparagraph><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Part of this Schedule has ceased since the person's registration to be registrable under this Part of this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 41(2) and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person's request to be registered, to make relevant acquisitions, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 41(2), did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><intro>The registration of a person who—</intro><level class="para1"><num>(a)</num><content>is registered under paragraph 41, or</content></level><level class="para1"><num>(b)</num><content>would not, if the person were not registered, be liable or entitled to be registered under any provision of this Act except that paragraph,</content></level><wrapUp>may not be cancelled with effect from any time before 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.</wrapUp></subparagraph><subparagraph><num>(7)</num><content>But sub-paragraph (6) does not apply to cancellation under sub-paragraph (3) or (5).</content></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraphs (4) and (6), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(9)</num><content>For the purposes of this paragraph, a person is registrable under this Part of this Schedule at any time when the person is liable to be registered under this Part of this Schedule or is a person who makes relevant acquisitions.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exemption from registration</heading><paragraph class="schProv1"><num>44</num><subparagraph><num>(1)</num><content>Where a person who makes or intends to make relevant acquisitions satisfies the Commissioners that any such acquisition would be an acquisition in pursuance of a transaction which would be zero-rated if it were a taxable supply by a taxable person, the Commissioners may, if the person so requests and the Commissioners think fit, exempt the person from registration under this Part of this Schedule until it appears to the Commissioners that the request should no longer be acted upon or is withdrawn.</content></subparagraph><subparagraph><num>(2)</num><content>Where a person who is exempted under this paragraph from registration under this Part of this Schedule makes any relevant acquisition in pursuance of any transaction which would, if it were a taxable supply by a taxable person, be chargeable to VAT otherwise than as a zero-rated supply, the person must notify the Commissioners of the change within 30 days of the date the acquisition was made.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>45</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>46</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>47</num><intro>For the purposes of this Part of this Schedule “<term refersTo="#term-relevant-acquisition">relevant acquisition</term>” means an acquisition that—</intro><level class="para1"><num>(a)</num><content>is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and</content></level><level class="para1"><num>(b)</num><content>is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.</content></level></paragraph></hcontainer></part><part><num>PART 9</num><heading>Registration in respect of distance sales from the EU to Northern Ireland</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>48</num><subparagraph><num>(1)</num><intro>A person who—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule on any day if, in the period beginning with 1 January of the year in which that day falls, that person has made relevant supplies whose value exceeds £70,000.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>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 Part of this Schedule where—</intro><level class="para1"><num>(a)</num><content>the person has exercised any option, in accordance with the law of any member State where the person is taxable, for treating relevant supplies made by that person as taking place outside that member State,</content></level><level class="para1"><num>(b)</num><content>the supplies to which the option relates involve the removal of goods from that member State and, apart from the exercise of the option, would be treated, in accordance with the law of that member State, as taking place in that member State, and</content></level><level class="para1"><num>(c)</num><content>the person makes a relevant supply at a time when the option is in force in relation to that person.</content></level></subparagraph><subparagraph><num>(3)</num><intro>A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Part of this Schedule if the person makes a supply that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods subject to a duty of excise,</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods to Northern Ireland by or under the directions of the person making the supply,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(4)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(3)or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(5)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 49.</content></subparagraph><subparagraph><num>(6)</num><content>In determining for the purposes of this paragraph the value of any relevant supplies, so much of the consideration for any supply as represents any liability of the supplier, under the law of a member State, for VAT on that supply is to be disregarded.</content></subparagraph><subparagraph><num>(7)</num><content>For the purposes of sub-paragraphs (1) and (2), supplies to which section 18B(4) or paragraph 19(6) of Schedule 9ZB (last supply of goods before removal from fiscal warehousing) apply are to be disregarded.</content></subparagraph></paragraph><paragraph class="schProv1"><num>49</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the relevant supplies made by the person in the year ending with 31 December last before that time did not have a value exceeding £70,000 and did not include any supply in relation to which the conditions mentioned in paragraph 48(3) were satisfied, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person's relevant supplies in the year immediately following that year will not exceed £70,000 and that those supplies will not include a supply in relation to which those conditions are satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time when such an option as is mentioned in paragraph 48(2) above is in force in relation to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>50</num><subparagraph><num>(1)</num><content>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability within the period of 30 days after the day on which the liability arises.</content></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person has notified them) with effect from the day on which the liability arose or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Request to be registered</heading><paragraph class="schProv1"><num>51</num><subparagraph><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><intro>satisfies the Commissioners that the person intends—</intro><level class="para2"><num>(i)</num><content>to exercise an option such as is mentioned in paragraph 48(2) and, from a specified date, to make relevant supplies to which that option will relate,</content></level><level class="para2"><num>(ii)</num><content>from a specified date to make relevant supplies to which any such option that the person has exercised will relate, or</content></level><level class="para2"><num>(iii)</num><content>from a specified date to make supplies in relation to which the conditions mentioned in paragraph 48(3) will be satisfied, and</content></level></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph (1) may—</intro><level class="para1"><num>(a)</num><content>be imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>52</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 51 by reference to any intention to exercise any option or to make supplies of any description must notify the Commissioners within 30 days of exercising that option or, as the case may be, of the first occasion after registration when the person makes such a supply, that the person has exercised the option or made such a supply.</content></subparagraph><subparagraph><num>(3)</num><content>A person who has exercised an option mentioned in paragraph 48(2) which, as a consequence of the option's revocation or otherwise, ceases to have effect in relation to any relevant supplies by the person must notify the Commissioners, within 30 days of the option⿿s ceasing so to have effect, that it has done so.</content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of this paragraph, a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 51) has not been such a person during the period of the person's registration, the person ceases to have any such intention as is mentioned in sub-paragraph (1)(a) of that paragraph.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>53</num><subparagraph><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 51 and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not, by the date specified in the person's request to be registered, begun to make relevant supplies, exercised the option in question or, as the case may be, begun to make supplies in relation to which the conditions mentioned in paragraph 48(3) are satisfied, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>But the Commissioners may not, under sub-paragraph (1) or (2), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>In determining for the purposes of sub-paragraph (3) whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not liable to be registered under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 51, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The registration of a person who has exercised an option mentioned in paragraph 48(2) may not be cancelled with effect from any time before the 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>54</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>55</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>56</num><intro>For the purposes of this Part of this Schedule “<term refersTo="#term-relevant-supply">relevant supply</term>” means a supply of goods that—</intro><level class="para1"><num>(a)</num><content>involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,</content></level><level class="para1"><num>(b)</num><content>does not involve the installation or assembly of the goods at a place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></paragraph></hcontainer></part><part><num>PART 10</num><heading>Call-off stock arrangements</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Where this Part of this Schedule applies</heading><paragraph class="schProv1"><num>57</num><subparagraph><num>(1)</num><intro>This Part of this Schedule applies where—</intro><level class="para1"><num>(a)</num><intro>goods forming part of the assets of any business are removed —</intro><level class="para2"><num>(i)</num><content>from Northern Ireland for the purpose of being taken to a place in a member State, or</content></level><level class="para2"><num>(ii)</num><content>from a member State for the purpose of being taken to a place in Northern Ireland,</content></level></level><level class="para1"><num>(b)</num><content>the goods are removed in the course or furtherance of that business by or under the directions of the person carrying on that business (“<term refersTo="#term-the-supplier">the supplier</term>”),</content></level><level class="para1"><num>(c)</num><content>the goods are removed with a view to their being supplied in the destination territory, at a later stage and after their arrival there, to another person (“<term refersTo="#term-the-customer">the customer</term>”),</content></level><level class="para1"><num>(d)</num><content>at the time of the removal the customer is entitled to take ownership of the goods in accordance with an agreement existing between the customer and the supplier,</content></level><level class="para1"><num>(e)</num><content>at the time of the removal the supplier does not have a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(f)</num><content>at the time of the removal the customer is identified for the purposes of VAT in accordance with the law of the destination territory and both the identity of the customer and the number assigned to the customer for the purposes of VAT by the destination territory are known to the supplier,</content></level><level class="para1"><num>(g)</num><content>as soon as reasonably practicable after the removal the supplier records the removal in the register provided for in Article 243(3) of Council Directive <ref eId="c00006" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref> of 28 November 2006 on the common system of value added tax, and</content></level><level class="para1"><num>(h)</num><content>the supplier includes the number mentioned in paragraph (f) in the recapitulative statement provided for in Article 262(2) of Council Directive <ref eId="c00007" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(2)</num><content>For the purposes of this Part of this Schedule, where the destination territory is Northern Ireland, a customer is identified for the purposes of VAT in accordance with the law of the destination territory if the customer is registered under this Act and is identified for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-the-destination-territory">the destination territory</term>” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), Northern Ireland, and</content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-origin-territory">the origin territory</term>” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), the member State concerned.</content></level></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal of the goods not to be treated as a supply</heading><paragraph class="schProv1"><num>58</num><content>The removal of the goods from the origin territory is not to be treated by reason of paragraph 30 of Schedule 9ZB as a supply of goods by the supplier.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods transferred to the customer within 12 months of arrival</heading><paragraph class="schProv1"><num>59</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph (2) apply if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs.</content></level></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time of the transfer mentioned in sub-paragraph (1),</content></level><level class="para1"><num>(c)</num><content>the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and</content></level><level class="para1"><num>(d)</num><content>an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><intro>In sub-paragraph (2) and in paragraphs 60(2) and 61(2) “<term refersTo="#term-the-relevant-territory">the relevant territory</term>” means—</intro><level class="para1"><num>(a)</num><content>where the origin territory is Northern Ireland, the United Kingdom, or</content></level><level class="para1"><num>(b)</num><content>where the origin territory is a member State, that member State.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relevant event occurs within 12 months of arrival</heading><paragraph class="schProv1"><num>60</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph (2) apply (subject to paragraph 62) if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory a relevant event occurs, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.</content></level></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph 59(3)) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time the relevant event occurs, and</content></level><level class="para1"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods not transferred and no relevant event occurs within 12 months of arrival</heading><paragraph class="schProv1"><num>61</num><subparagraph><num>(1)</num><content>The rules in sub-paragraph (2) apply (subject to paragraph 62) if during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier does not transfer the whole property in the goods to the customer and no relevant event occurs.</content></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph 59(3)) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the beginning of the day following the expiry of the period of 12 months mentioned in sub-paragraph (1), and</content></level><level class="para1"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exception to paragraphs 60 and 61: goods returned to origin territory</heading><paragraph class="schProv1"><num>62</num><intro>The rules in paragraphs 60(2) and 61(2) do not apply if during the period of 12 months beginning with the day the goods arrive in the destination territory—</intro><level class="para1"><num>(a)</num><content>the goods are returned to the origin territory by or under the direction of the supplier, and</content></level><level class="para1"><num>(b)</num><content>the supplier records the return of the goods in the register provided for in Article 243(3) of Council Directive <ref eId="c00008" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “relevant event”</heading><paragraph class="schProv1"><num>63</num><subparagraph><num>(1)</num><intro>For the purposes of this Part of this Schedule each of the following events is a relevant event—</intro><level class="para1"><num>(a)</num><content>the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph (2)),</content></level><level class="para1"><num>(b)</num><content>the supplier forms an intention to supply the goods to the customer otherwise than in the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier establishes a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(d)</num><content>the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(e)</num><content>the goods are removed from the destination territory by or under the directions of the supplier otherwise than for the purpose of being returned to the origin territory, or</content></level><level class="para1"><num>(f)</num><content>the goods are destroyed, lost or stolen.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But the event mentioned in paragraph (a) of sub-paragraph (1) is not a relevant event for the purposes of this Part of this Schedule if—</intro><level class="para1"><num>(a)</num><content>at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”),</content></level><level class="para1"><num>(b)</num><content>at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination territory in the recapitulative statement provided for in Article 262(2) of Council Directive <ref eId="c00009" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>, and</content></level><level class="para1"><num>(d)</num><content>as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243(3) of Council Directive <ref eId="c00010" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the destination territory is Northern Ireland, the reference in sub-paragraph (2)(c) to the number assigned to the substitute customer for the purposes of VAT is to the number assigned to the substitute customer for the purposes of VAT in the United Kingdom along with an NI VAT identifier.</content></subparagraph><subparagraph><num>(4)</num><content>In a case where sub-paragraph (2) applies, references in this Part of this Schedule to the customer are to be then read as references to the substitute customer.</content></subparagraph><subparagraph><num>(5)</num><content>In a case where the goods are destroyed, lost or stolen but it is not possible to determine the date on which that occurred, the goods are to be treated for the purposes of this Part of this Schedule as having been destroyed, lost or stolen on the date on which they were found to be destroyed or missing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Record keeping by the supplier</heading><paragraph class="schProv1"><num>64</num><content>In a case where the origin territory is Northern Ireland, any record made by the supplier in pursuance of paragraph 57(1)(g), 62(b) or 63(2)(d) must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Record keeping by the customer</heading><paragraph class="schProv1"><num>65</num><subparagraph><num>(1)</num><content>In a case where the destination territory is Northern Ireland, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of Council Implementing <ref href="http://www.legislation.gov.uk/european/regulation/2011/0282">Regulation (EU) No. 282/2011</ref> of 15 March 2011 laying down implementing measures for Directive <ref eId="c00011" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref> on the common system of value added tax.</content></subparagraph><subparagraph><num>(2)</num><intro>A record made under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made in a register kept by the customer for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 11</num><heading>Modification of other Schedules</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration in respect of taxable supplies: UK establishment (Schedule 1)</heading><paragraph class="schProv1"><num>66</num><subparagraph><num>(1)</num><intro>Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if—</intro><level class="para1"><num>(a)</num><content>the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration);</content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (7), after “are supplied” there were inserted <quotedText>“ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (9)—</intro><level class="para2"><num>(i)</num><content><mod>after “section 18B(4)” there were inserted <quotedText>“ or paragraph 19(5) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “supply” there were inserted <quotedText>“ or acquisition ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><level class="para1"><num>(c)</num><content>any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted <quotedText>“ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)</heading><paragraph class="schProv1"><num>67</num><content>Paragraph 3 of Schedule 1A (registration in respect of taxable supplies: non-UK establishment) has effect as if the provisions mentioned in paragraphs (a) to (e) of that paragraph included paragraphs 43(5) and 53(5) of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration: disposals of assets where repayment is claimed (Schedule 3A)</heading><paragraph class="schProv1"><num>68</num><intro>Paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after “or 1A” there were inserted <quotedText>“ or Part 8 or 9 of Schedule 9ZA ”</quotedText>, and</mod></content></level><level class="para1"><num>(b)</num><content>the provisions mentioned in sub-paragraph (2) included paragraphs 43(5) and 53(5) of this Schedule.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of supplies: special cases (Schedule 6)</heading><paragraph class="schProv1"><num>69</num><subparagraph><num>(1)</num><intro>Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted <quotedText>“ , or acquiring in Northern Ireland from a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><intro>in that sub-paragraph, in the definition of “stock in trade”—</intro><level class="para2"><num>(i)</num><content><mod>in paragraph (a) of that definition, after “supplied to” there were inserted <quotedText>“ or acquired in Northern Ireland from a member State by ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in paragraph (b) of that definition, after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (6)(a)—</intro><level class="para2"><num>(i)</num><content><mod>after “supplied” there were inserted <quotedText>“ , acquired in Northern Ireland from a member State ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><intro>In paragraph 6(1) of that Schedule—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (b), after “Schedule 4” there were inserted <quotedText>“ or paragraph 30 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c), for “that Schedule;” there were substituted <quotedText>“ Schedule 4; or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>after that paragraph there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(d)</num><content>paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating (Schedule 8)</heading><paragraph class="schProv1"><num>70</num><intro>Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in Note (1), after “goods are” there were inserted <quotedText>“ acquired from a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in Note (5N), in paragraph (b), after “made a” there were inserted <quotedText>“ reckonable zero-rated acquisition, or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in Note (5O), in paragraph (b), after “zero-rated” there were inserted <quotedText>“ acquisition or ”</quotedText>;</mod></content></level><level class="para1"><num>(d)</num><content><mod>in Note (5T), after the definition of “in the required form” there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-reckonable-zero-rated-acquisition">reckonable zero-rated acquisition</term>”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.</quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exempt supplies (Schedule 9)</heading><paragraph class="schProv1"><num>71</num><intro>Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (a) of item 1, after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in Note (7)(a), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in Note (9)—</intro><level class="para2"><num>(i)</num><content><mod>in the words before paragraph (a), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in paragraph (b), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(d)</num><intro>in Note (10)—</intro><level class="para2"><num>(i)</num><content><mod>after “on a supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “that supply”, there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(e)</num><intro>in Note (15)—</intro><level class="para2"><num>(i)</num><content><mod>after “anything the supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “be a supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></level></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Avoidance (Schedules 9A and 11A)</heading><paragraph class="schProv1"><num>72</num><subparagraph><num>(1)</num><content><mod>Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has effect as if, in paragraph (a), after “importation” there were inserted <quotedText>“ or acquisition ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(2)</num><content>Schedule 11A (disclosure of avoidance schemes) has effect as if the reference to VAT “incurred” by a taxable person in paragraph 2A(1)(b) included VAT on the acquisition by the person of any goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Accounting for VAT and payment of VAT (Schedule 11)</heading><paragraph class="schProv1"><num>73</num><subparagraph><num>(1)</num><intro>Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—</intro><level class="para1"><num>(a)</num><content>specified in the regulations, or</content></level><level class="para1"><num>(b)</num><content>specified by the Commissioners in accordance with the regulations,</content></level><wrapUp>of statements containing such particulars of transactions in which the taxable persons are concerned and to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be so specified.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (1) applies to transactions involving the movement of goods between a member State and Northern Ireland, or between member States.</content></subparagraph><subparagraph><num>(3)</num><content>Sections 65 and 66 (inaccuracies in, or and failure to submit, section 55A statements) apply to any statement which is required to be submitted to the Commissioners in accordance with regulations under sub-paragraph (1) as they apply to a section 55A statement.</content></subparagraph><subparagraph><num>(4)</num><intro>Regulations under this paragraph may make provision in relation to cases where—</intro><level class="para1"><num>(a)</num><content>any goods which are subject to a duty of excise or consist in a new means of transport are acquired in Northern Ireland from a member State by any person,</content></level><level class="para1"><num>(b)</num><content>the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply, and</content></level><level class="para1"><num>(c)</num><content>that person is not a taxable person at the time of the acquisition,</content></level><wrapUp>for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations or (in the case of the notification requirement) by the Commissioners in accordance with the regulations.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4)—</intro><level class="para1"><num>(a)</num><content>to contain such particulars relating to the notified acquisition and any VAT chargeable in relation to it as may be specified in the regulations or by the Commissioners in accordance with the regulations, and</content></level><level class="para1"><num>(b)</num><content>to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.</content></level></subparagraph><subparagraph><num>(6)</num><intro>Regulations under this paragraph may provide for—</intro><level class="para1"><num>(a)</num><content>the time when any invoice described in regulations under paragraph 4(1)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB is to be treated as having been issued;</content></level><level class="para1"><num>(b)</num><content>VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.</content></level></subparagraph><subparagraph><num>(7)</num><content>Sub-paragraphs (1) to (4), (5) and (6) are to be treated, for the purposes of this Act, as if they were contained in paragraph 2 of Schedule 11.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Administration, collection and enforcement (Schedule 11)</heading><paragraph class="schProv1"><num>74</num><subparagraph><num>(1)</num><intro>Paragraph 2 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (5A)(b), after “transport” there were inserted <quotedText>“ acquired from a member State, or ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (5B)(a), after “chargeable on its” there were inserted <quotedText>“ acquisition or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (5D) in the definition of “relevant person”—</intro><level class="para2"><num>(i)</num><content><mod>before paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(a)</num><content>where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para2"><num>(ii)</num><content><mod>after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(c)</num><intro>in any other case—</intro><level class="para2"><num>(i)</num><content>the owner of the means of transport at the time of its arrival in the United Kingdom, or</content></level><level class="para2"><num>(ii)</num><content>where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.</content></level></level></quotedStructure></mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.</content></subparagraph><subparagraph><num>(3)</num><content>Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).</content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 6 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>after sub-paragraph (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(1A)</num><content>Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require.</content></subsection></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (2), after “sub-paragraph (1)” there were inserted <quotedText>“ or (1A) ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(5)</num><intro>Paragraph 8(1) of Schedule 11 applies—</intro><level class="para1"><num>(a)</num><content>to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and</content></level><level class="para1"><num>(b)</num><content>to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(6)</num><content><mod>Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted <quotedText>“ or paragraph 73(1) or (4) of Schedule 9ZA ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer></part><part><num>PART 12</num><heading>Modification of other Acts</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Diplomatic privileges etc</heading><paragraph class="schProv1"><num>75</num><subparagraph><num>(1)</num><intro>The following provisions apply to NI acquisition VAT as they apply to value added tax charged in accordance with section 1(1)(c) of this Act—</intro><level class="para1"><num>(a)</num><content>section 2(5A) of the Diplomatic Privileges Act 1964 (application of Vienna Convention);</content></level><level class="para1"><num>(b)</num><content>paragraph 10(1A) of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges);</content></level><level class="para1"><num>(c)</num><content>section 1(8A) of the Consular Relations Act 1968 (application of Vienna Convention);</content></level><level class="para1"><num>(d)</num><content>paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 (privileges and immunities);</content></level><level class="para1"><num>(e)</num><content>section 1(5) of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes).</content></level></subparagraph><subparagraph><num>(2)</num><content>Section 8 of the Consular Relations Act 1968 applies to VAT charged on the acquisition of oil in Northern Ireland from a member State as it applies to VAT charged on the importation of oil.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Customs and Excise Duties (General Reliefs) Act 1979</heading><paragraph class="schProv1"><num>76</num><content><mod>Section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide reliefs for VAT etc) has effect as if, in subsection (4), in the definition of “value added tax” after “goods” there were inserted <quotedText>“ or on the acquisition of goods from a member State ”</quotedText>.</mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Vehicle Excise and Registration Act 1994</heading><paragraph class="schProv1"><num>77</num><intro>Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (a), after “United Kingdom” there were inserted <quotedText>“ , or on the acquisition of the vehicle from a member State, ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c), after “charged on the” there were inserted <quotedText>“ acquisition or ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance Act 2008</heading><paragraph class="schProv1"><num>78</num><subparagraph><num>(1)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (information and inspection powers) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>premises are used in connection with the acquisition of goods from member States under taxable acquisitions and goods to be so acquired or documents relating to such goods are on those premises,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (2), in paragraph (c), after “taxable supplies” there were inserted <quotedText>“ , the acquisition of goods from member States under taxable acquisitions ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(2)</num><intro>Paragraph 34 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>the acquisition of goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (4), after “Schedule 4” there were inserted <quotedText>“ and paragraph 3 of Schedule 9ZA ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(3)</num><content><mod>Paragraph 1 of Schedule 41 to that Act has effect as if in the table there were inserted the following entries—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:50%"/><default:col style="width:50%"/></default:colgroup><default:tbody><default:tr><default:td>Value added tax</default:td><default:td>Obligations under paragraphs 40 and 44(2) of Schedule 9ZA to VATA 1994 (obligations to notify liability to register and notify acquisition affecting exemption from registration).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td>Obligation under paragraph 50 of Schedule 9ZA to VATA 1994 (obligation to notify liability to register).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td>Obligation under regulations under paragraph 73(4) of Schedule 9ZA to VATA 1994 (obligation to give notification of acquisition of goods from a member State).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of paragraph 7 of that Schedule—</intro><level class="para1"><num>(a)</num><content>in a case of a failure to comply with an obligation under regulations under paragraph 73(4) of this Schedule, the “potential lost revenue” is the value added tax on the acquisition to which the failure relates (instead of as provided for by paragraph 7(6) of that Schedule), and</content></level><level class="para1"><num>(b)</num><content>the “<term refersTo="#term-relevant-period">relevant period</term>” in relation to a failure to comply with paragraph 44(2) of this Schedule is the period beginning on the date of the change or alteration concerned and ending on the date on which HMRC received notification of, or otherwise became fully aware of, that change or alteration.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In a case to which sub-paragraph (6) of paragraph 7 of that Schedule applies (whether as a result of sub-paragraph (3) of this paragraph or otherwise), the amount of the “potential lost revenue” as determined in accordance with that sub-paragraph is—</intro><level class="para1"><num>(a)</num><content>if the amount of the tax mentioned in that sub-paragraph includes tax on an acquisition of goods from a member State, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on the supply in pursuance of which the goods were acquired under the law of that member State, and</content></level><level class="para1"><num>(b)</num><content>if the amount of that tax includes tax chargeable as a result of paragraph 29 of Schedule 9ZB on a supply, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on that supply under the law of a member State.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance Act 2016</heading><paragraph class="schProv1"><num>79</num><intro>Schedule 18 to the Finance Act 2016 (serial tax avoidance) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph 5(4), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content>the references to VAT “incurred” by a taxable person in paragraphs 6(1)(b) and 36(7)(b) included VAT on the acquisition by the person of any goods from a member State.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance (No. 2) Act 2017</heading><paragraph class="schProv1"><num>80</num><intro>Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State;</content></level><level class="para1"><num>(b)</num><content><mod>in paragraph 6(5), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></paragraph></hcontainer></part><part><num>PART 13</num><heading>Interpretive provisions</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Taxation under the laws of member States etc</heading><paragraph class="schProv1"><num>81</num><subparagraph><num>(1)</num><content>References in this Act, in relation to a member State, to the law of that member State are to be construed as confined to so much of the law of that member State as for the time being has effect for the purposes of any EU instrument relating to VAT.</content></subparagraph><subparagraph><num>(2)</num><content>References in this Act to a person being taxable in a member State are references to that person being taxable under so much of the law of that member State as makes provision for purposes corresponding, in relation to that member State, to the purposes of so much of this Act as makes provision as to whether a person is a taxable person.</content></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations make provision for the manner in which any of the following are to be or may be proved for any of the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>the effect of any provisions of the law of any member State;</content></level><level class="para1"><num>(b)</num><content>that provisions of any such law correspond, in relation to any member State, to any provision of this Act;</content></level><level class="para1"><num>(c)</num><content>that provisions of any such law have a purpose corresponding, in relation to any member State, to the purpose of any provision of this Act.</content></level></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations provide—</intro><level class="para1"><num>(a)</num><content>for a person to be treated for prescribed purposes of this Act as taxable in a member State only where the person has given such notification, and furnished such other information, to the Commissioners as may be prescribed;</content></level><level class="para1"><num>(b)</num><content>for the form and manner in which any notification or information is to be given or furnished under the regulations and what the notification or information must contain;</content></level><level class="para1"><num>(c)</num><content>for the proportion of any consideration for any transaction which is to be taken for the purposes of this Act as representing a liability, under the law of a member State, for VAT to be conclusively determined by reference to such invoices or in such other manner as may be prescribed.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In any proceedings (whether civil or criminal), a certificate of the Commissioners—</intro><level class="para1"><num>(a)</num><content>that a person was or was not, at any date, taxable in a member State, or</content></level><level class="para1"><num>(b)</num><content>that any VAT payable under the law of a member State has or has not been paid,</content></level><wrapUp>is sufficient evidence of that fact until the contrary is proved, and any document purporting to be a certificate under this subsection is deemed to be such a certificate until the contrary is proved.</wrapUp></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Territories included in references to member States etc</heading><paragraph class="schProv1"><num>82</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations provide for the territory of the European Union, or for the member States, to be treated for any of the purposes of this Act as including or excluding such territories as may be prescribed.</content></subparagraph><subparagraph><num>(2)</num><content>Without prejudice to the generality of the powers conferred by sub-paragraph (1) and section 16, the Commissioners may, for any of the purposes of this Act, by regulations provide for prescribed provisions of any customs and excise legislation to apply in relation to cases where any territory is treated under sub-paragraph (1) as excluded from the territory of the European Union, with such exceptions and adaptations as may be prescribed.</content></subparagraph><subparagraph><num>(3)</num><content>In sub-paragraph (2) the reference to customs and excise legislation is a reference to any provision (whenever passed, made or adopted) which has effect in relation to, or to any assigned matter connected with, the importation or exportation of goods or movements of goods between Northern Ireland and Great Britain.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph (3) “<term refersTo="#term-assigned-matter">assigned matter</term>” has the same meaning as in the Management Act.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “new means of transport”</heading><paragraph class="schProv1"><num>83</num><subparagraph><num>(1)</num><intro>In this Act “means of transport” in the expression “<term refersTo="#term-new-means-of-transport">new means of transport</term>” means any of the following if they are intended for the transport of persons or goods—</intro><level class="para1"><num>(a)</num><content>any ship exceeding 7.5 metres in length;</content></level><level class="para1"><num>(b)</num><content>any aircraft the take-off weight of which exceeds 1550 kilograms;</content></level><level class="para1"><num>(c)</num><intro>any motorized land vehicle which—</intro><level class="para2"><num>(i)</num><content>has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or</content></level><level class="para2"><num>(ii)</num><content>is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.</content></level></level></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time—</intro><level class="para1"><num>(a)</num><intro>the period that has elapsed since its first entry into service is—</intro><level class="para2"><num>(i)</num><content>in the case of a ship or aircraft, a period of more than 3 months, and</content></level><level class="para2"><num>(ii)</num><content>in the case of a land vehicle, a period of more than 6 months. and</content></level></level><level class="para1"><num>(b)</num><intro>it has, since its first entry into service, travelled under its own power—</intro><level class="para2"><num>(i)</num><content>in the case of a ship, for more than 100 hours,</content></level><level class="para2"><num>(ii)</num><content>in the case of an aircraft, for more than 40 hours, and</content></level><level class="para2"><num>(iii)</num><content>in the case of a land vehicle, for more than 6000 kilometres.</content></level></level></subparagraph><subparagraph><num>(3)</num><intro>The Treasury may by order vary this paragraph—</intro><level class="para1"><num>(a)</num><content>by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content>by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new.</content></level></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>VAT charged in a member State</heading><paragraph class="schProv1"><num>84</num><content>Where the context requires it, references in this Schedule to VAT means value added tax charged in accordance with the law of a member State (instead of in accordance with this Act).</content></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule"><num>SCHEDULE 9ZB<authorialNote class="referenceNote"> Section 40A(2)</authorialNote></num><heading>Goods removed to or from Northern Ireland and supply rules</heading><part><num>PART 1</num><heading>Importations</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Importations</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><content>The importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland is not an importation for the purposes of value added tax.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, no charge to VAT occurs on the importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland (but see paragraph 1 of Schedule 9ZA, which imposes a charge to VAT on the acquisition of goods in Northern Ireland from a member State).</content></subparagraph><subparagraph><num>(3)</num><content>VAT on the importation of any other goods imported into the United Kingdom as a result of their entry into Northern Ireland is to be charged and payable as if it were relevant NI import duty (instead of as provided under section 1(4)).</content></subparagraph><subparagraph><num>(4)</num><intro>Sub-paragraph (3) is to be taken as applying, in relation to any VAT chargeable on the importation of such goods—</intro><level class="para1"><num>(a)</num><content>any provision of Union customs legislation that is relevant to the charging of relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>any provision made by or under Part 1 of TCTA 2018 that is relevant to the charging of that duty.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Section 15 (meaning of “importation of goods” into the United Kingdom) applies to the importation of such goods as if—</intro><level class="para1"><num>(a)</num><content>any reference to import duty were to relevant NI import duty;</content></level><level class="para1"><num>(b)</num><content>the references in subsections (2) and (3) to a Customs, storage, transit or inward processing procedure were to a procedure corresponding to such a procedure under Union customs legislation, and</content></level><level class="para1"><num>(c)</num><content>the reference in subsection (3)(b) to section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act included any provision (including any provision of Union customs legislation) corresponding to those provisions that may apply to those goods.</content></level></subparagraph><subparagraph><num>(6)</num><intro>In section 16 (application of customs enactments)—</intro><level class="para1"><num>(a)</num><content>subsection (1) applies to the importation of such goods as if the reference to “other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom” included any provision of Union customs legislation that applies in relation to relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>subsections (3) and (4) apply to sub-paragraph (4) of this paragraph as they apply to subsection (2) of that section.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision made by provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged on such an importation.</content></level></subparagraph><subparagraph><num>(8)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-ni-import-duty">relevant NI import duty</term>” means duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland), and in relation to goods of a description specified in regulations under section 30B(1) of that Act, means that duty as it would be charged if that description were not specified;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-goods">Union goods</term>” has the meaning it has in that Regulation.</content></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of imports</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><content>For the purposes of this Act, the value of goods imported into the United Kingdom as a result of their entry into Northern Ireland is their value as if determined for the purposes of relevant NI import duty, whether or not the goods are subject to that duty.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, section 21(1) (value of imported goods) does not apply in relation to such goods.</content></subparagraph><subparagraph><num>(3)</num><intro>Subsections (2) to (7) of section 21 apply in relation to such goods (and sub-paragraph (1) is subject to those subsections) as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to the rules mentioned in subsection (1) of that section were to the rules mentioned in sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content><mod>in subsection (2)(c), after “United Kingdom” there were inserted <quotedText>“ or a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content>the reference in subsection (2A) to the temporary admission procedure under Part 1 of TCTA 2018 were to the procedure that corresponds to that procedure under Union customs legislation.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Movements between Northern Ireland and Great Britain</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Movements between Northern Ireland and Great Britain</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>A supply of goods that involves the removal of goods from Northern Ireland to Great Britain or vice versa is zero-rated (see section 30(1)) if such other conditions, if any, as may be specified in regulations or imposed by the Commissioners are fulfilled.</content></subparagraph><subparagraph><num>(2)</num><content>Where goods are removed from Northern Ireland to Great Britain, VAT is charged on the entry of those goods into Great Britain as if those goods had been imported into the United Kingdom.</content></subparagraph><subparagraph><num>(3)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies in relation to VAT charged as a result of sub-paragraph (2);</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purpose of value added tax applies to such a removal (and references in any such provision to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where goods are removed from Great Britain to Northern Ireland, VAT is charged on the entry of those goods into Northern Ireland as if those goods had been imported into the United Kingdom as a result of their entry (from a place outside the United Kingdom) into Northern Ireland.</content></subparagraph><subparagraph><num>(5)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies (as modified by or under Part 1 of this Schedule) in relation to VAT charged as a result of sub-paragraph (4);</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purposes of VAT applies (as modified by or under that Part) to such a removal (and references in this Act to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph><num>(6)</num><intro>Sub-paragraphs (3) and (5)—</intro><level class="para1"><num>(a)</num><content>do not apply so far as the context otherwise requires, and</content></level><level class="para1"><num>(b)</num><content>are subject to the other provisions of this Part of this Schedule.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Treasury may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged as a result of sub-paragraph (2) or (4);</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged as a result of sub-paragraph (4).</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability for VAT on movements between Great Britain and Northern Ireland</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><content>This paragraph applies to a removal of goods from Northern Ireland to Great Britain or vice versa, instead of section 15 (general provision relating to imported goods).</content></subparagraph><subparagraph><num>(2)</num><intro>Goods are treated as imported—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, when a liability to pay duty under section 30C of TCTA 2018 (duty on potentially imported goods) in respect of those goods is, or on the relevant assumptions would be, incurred, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, when a liability to pay duty under section 40A of TCTA 2018 (duty on certain goods removed to Northern Ireland) in respect of those goods is, or on the relevant assumptions would be, incurred.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the removal is made in the course of a taxable supply made by a taxable person, the taxable person is the person who is treated as having imported the goods.</content></subparagraph><subparagraph><num>(4)</num><intro>Otherwise, each person who—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, is, or on the relevant assumptions would be, liable to pay duty under section 30C of TCTA 2018 in respect of those goods, or</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, is, or on the relevant assumptions would be, liable to pay duty under section 40A of TCTA 2018 in respect of those goods,</content></level><wrapUp>is a person who is treated as having imported the goods.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph “the relevant assumptions” are—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, an assumption that duty under section 30C of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, an assumption that duty under section 40A of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(c)</num><content>in a case where there is no obligation to present the goods to customs on their arrival in the part of the United Kingdom to which they are removed, an assumption that there is such an obligation,</content></level><level class="para1"><num>(d)</num><content>an assumption that a liability to duty at a nil rate is replaced by a liability to duty at a higher rate, and</content></level><level class="para1"><num>(e)</num><content>an assumption that no relief from duty is available.</content></level></subparagraph><subparagraph><num>(6)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>for any other person to be treated as importing the goods (instead of, or as well as, any person treated as importing the goods as a result of sub-paragraph (3) or (4));</content></level><level class="para1"><num>(b)</num><content>about (including provision modifying) the application, in relation to such a person, of any provision made by or under any enactment that has effect for the purposes of, or in connection with the enforcement of, any obligation to account for and pay VAT;</content></level><level class="para1"><num>(c)</num><content>for requiring any relevant person liable to VAT as a result of provision made by or under this paragraph to give to the Commissioners such notification of the removal of goods in question, and for such VAT to be paid, in such form or manner as may be specified in the regulations or by the Commissioners in accordance with the regulations.</content></level></subparagraph><subparagraph><num>(7)</num><content>A person is “<term refersTo="#term-relevant">relevant</term>” for the purposes of sub-paragraph (6)(c) if the person was not a taxable person at the time they became liable to the VAT in question.</content></subparagraph><subparagraph><num>(8)</num><content>If two or more persons are treated as having imported goods those persons are jointly and severally liable to any VAT that is payable on the removal that is treated as an importation as a result of paragraph 3.</content></subparagraph><subparagraph><num>(9)</num><content>The preceding provisions of this paragraph, and any provision made under sub-paragraph (6)(a), are to be ignored in reading any reference to importation or to an importer in anything applied for the purposes of this Act by section 16(1) or (2).</content></subparagraph><subparagraph><num>(10)</num><content>But sub-paragraph (9) does not apply so far as the context otherwise requires or provision to the contrary is contained in regulations under section 16(3).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of goods removed from Northern Ireland to Great Britain</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>This paragraph applies where goods are removed from Northern Ireland to Great Britain and—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply, or</content></level><level class="para1"><num>(b)</num><content>the last supply of those goods before their removal is zero-rated as a result of that removal.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this paragraph applies—</intro><level class="para1"><num>(a)</num><content>section 21 (value of imported goods) does not apply for the purpose of determining the value of those goods, and</content></level><level class="para1"><num>(b)</num><intro>the value of those goods is to be treated as—</intro><level class="para2"><num>(i)</num><content>in a case falling within sub-paragraph (1)(a), the value of the supply in accordance with section 19 and Schedule 6 (value of supply of goods), and</content></level><level class="para2"><num>(ii)</num><content>in a case falling within sub-paragraph (1)(b), the value of the last supply of those goods before their removal as determined in accordance with that section and that Schedule.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relief for qualifying Northern Ireland goods</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><content>No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person.</content></subparagraph><subparagraph><num>(2)</num><content>But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if the last supply of those goods before their removal is zero-rated as a result of that removal.</content></subparagraph><subparagraph><num>(3)</num><intro>Any VAT that is chargeable as a result of sub-paragraph (2) becomes chargeable from the later of—</intro><level class="para1"><num>(a)</num><content>the time when the goods were treated as having been imported as a result of the removal, and</content></level><level class="para1"><num>(b)</num><content>the time at which that last supply becomes zero-rated.</content></level></subparagraph><subparagraph><num>(4)</num><content>In this paragraph “<term refersTo="#term-qualifying-northern-ireland-goods">qualifying Northern Ireland goods</term>” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating of supplies made before declaration on removal</heading><paragraph class="schProv1"><num>7</num><intro>Item 1 of Group 13 of Schedule 8 (zero-rating)—</intro><level class="para1"><num>(a)</num><content>applies to a supply of goods which are removed from Great Britain to Northern Ireland as if the reference to a Customs declaration were to such a declaration made for the purposes of Union customs legislation (rather than under Part 1 of TCTA 2018);</content></level><level class="para1"><num>(b)</num><content>does not apply to goods which are removed from Northern Ireland to Great Britain where no Customs declaration under Part 1 of TCTA 2018 is required to be made in respect of the removal of the goods.</content></level></paragraph></hcontainer></part><part><num>PART 3</num><heading>Modifications in relation to exports</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Movements of goods by charities</heading><paragraph class="schProv1"><num>8</num><intro>Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Great Britain to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods exported from Northern Ireland</heading><paragraph class="schProv1"><num>9</num><content>Section 30(6) (zero-rating of exports by supplier) has effect as if reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating regulations</heading><paragraph class="schProv1"><num>10</num><intro>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Northern Ireland to Great Britain, or vice versa, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating of supply of exported goods let on hire</heading><paragraph class="schProv1"><num>11</num><content>Section 30(9) (zero-rating of supply of exported goods let on hire) has effect as if the reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of section 30(10)</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><content>Where a supply of goods has been zero-rated under paragraph 3(1), or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to Great Britain, section 30(10) (forfeiture of goods found in the United Kingdom) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated under paragraph 3(1), or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Great Britain to Northern Ireland, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relief from VAT on importation of goods</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) has effect as if any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><content>That section has effect in relation to a removal of goods from Northern Ireland to Great Britain (which is treated as an importation as a result of paragraph 3(3)) as if any reference to the export of goods included their removal from Great Britain to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>That section has effect in relation to a removal of goods from Great Britain to Northern Ireland (which is treated as an importation as a result of paragraph 3(5)) as if any reference to the export of goods included their removal from Northern Ireland to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Schedule 8: modifications to Group 13 and 15</heading><paragraph class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>Item 3 of Group 13 of Schedule 8 (zero-rating) has effect as if the reference to goods for export did not include goods for export from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><intro>Group 15 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States;</content></level><level class="para1"><num>(b)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Great Britain to Northern Ireland or vice versa;</content></level><level class="para1"><num>(c)</num><content><mod>after item 3 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>3A</num><intro>The removal by a charity of goods donated to it—</intro><level class="para1"><num>(a)</num><content>from Great Britain to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>from Northern Ireland to Great Britain.</content></level></section></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Warehouses</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of sections 18 and 18A</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><intro>Section 18 (place and time of supply) has effect as if—</intro><level class="para1"><num>(a)</num><intro>every reference to the United Kingdom were to Great Britain, other than the references—</intro><level class="para2"><num>(i)</num><content>in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and</content></level><level class="para2"><num>(ii)</num><content>in the definition of “warehouse” in subsection (6);</content></level></level><level class="para1"><num>(b)</num><intro>in subsection (6)—</intro><level class="para2"><num>(i)</num><content><mod>in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted <quotedText>“ or duty under section 30C of TCTA 2018 ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted <quotedText>“ or duty under section 30C of TCTA 2018 ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Place and time of supply: Northern Ireland warehouses</heading><paragraph class="schProv1"><num>16</num><subparagraph><num>(1)</num><intro>A supply of goods, or an acquisition of goods in Northern Ireland from a member State, is treated as taking place outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><intro>they have been removed—</intro><level class="para2"><num>(i)</num><content>from a place outside the member States, other than Northern Ireland, and have entered the territory of the European Union, or</content></level><level class="para2"><num>(ii)</num><content>from a place outside the member States and have entered Northern Ireland (which includes goods removed to Northern Ireland from Great Britain),</content></level></level><level class="para1"><num>(c)</num><content>the material time for their supply, or their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(d)</num><content>those goods are not, or are not mixed with, any dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners may by regulations provide that sub-paragraph (1) does not apply in circumstances specified or described in the regulations.</content></subparagraph><subparagraph><num>(3)</num><content>A supply of dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State, or a supply of a mixture of such goods and other goods, is treated as taking place outside the United Kingdom where the conditions in sub-paragraph (5) are met.</content></subparagraph><subparagraph><num>(4)</num><content>An acquisition in Northern Ireland from a member State of dutiable goods is treated as taking place outside the United Kingdom where those conditions are met.</content></subparagraph><subparagraph><num>(5)</num><intro>Those conditions are—</intro><level class="para1"><num>(a)</num><content>that the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><content>that the material time for the supply mentioned in sub-paragraph (3), or the acquisition mentioned in sub-paragraph (4), is while the goods are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(c)</num><content>that the material time for any subsequent supply of those goods is also while the goods are subject to that regime and before the duty point.</content></level></subparagraph><subparagraph><num>(6)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>the conditions in sub-paragraph (5)(a) and (b) are met in relation to a supply of goods mentioned in sub-paragraph (3) or an acquisition of goods mentioned in sub-paragraph (4),</content></level><level class="para1"><num>(b)</num><content>the condition in sub-paragraph (5)(c) is not met in relation to that supply or acquisition, and</content></level><level class="para1"><num>(c)</num><content>the supply or acquisition is treated as taking place within the United Kingdom,</content></level><wrapUp>sub-paragraph (7) applies to the supply or acquisition.</wrapUp></subparagraph><subparagraph><num>(7)</num><intro>Where this sub-paragraph applies to a supply or acquisition of goods, the supply or acquisition is treated as taking place at the earlier of—</intro><level class="para1"><num>(a)</num><content>the time when the goods are removed from the Northern Ireland warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>the duty point.</content></level></subparagraph><subparagraph><num>(8)</num><intro>Where sub-paragraph (7) applies to a supply of goods, any VAT payable on the supply must be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply is treated as taking place, and</content></level><level class="para1"><num>(b)</num><intro>by—</intro><level class="para2"><num>(i)</num><content>the person who removed the goods from the Northern Ireland warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>the person who is required to pay any duty or agricultural levy in respect of the goods.</content></level></level></subparagraph><subparagraph><num>(9)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (8) at a time later than that provided for by that sub-paragraph.</content></subparagraph><subparagraph><num>(10)</num><intro>Regulations under sub-paragraph (9) may in particular make provision for either or both of the following—</intro><level class="para1"><num>(a)</num><content>for the taxable person to pay the VAT together with the VAT chargeable on other supplies by the person of goods and services;</content></level><level class="para1"><num>(b)</num><content>for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to the person under section 127A of the Customs and Excise Management Act 1979,</content></level><wrapUp>and the regulations may make different provision for different descriptions of taxable person and for different descriptions of goods.</wrapUp></subparagraph><subparagraph><num>(11)</num><intro>In this paragraph—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-dutiable-goods">dutiable goods</term>” means any goods which are subject—</intro><level class="para1"><num>(a)</num><content>to a duty of excise, or</content></level><level class="para1"><num>(b)</num><content>in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union;</content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-duty-point">the duty point</term>”, in relation to any goods, means—</intro><level class="para1"><num>(a)</num><content>in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods which are not so subject—<blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num>the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect,</item><item><num>(ii)</num>the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or</item><item><num>(iii)</num>the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods;</item></blockList></content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-northern-ireland-warehouse">Northern Ireland warehouse</term>” means any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following—</intro><level class="para1"><num>(a)</num><content>duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>EU customs duty;</content></level><level class="para1"><num>(c)</num><content>any agricultural levy of the European Union;</content></level><level class="para1"><num>(d)</num><content>VAT on the importation of the goods into any member State;</content></level><level class="para1"><num>(e)</num><content>VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(f)</num><content>any duty of excise or any duty which is equivalent in a member State to a duty of excise.</content></level></hcontainer></subparagraph><subparagraph><num>(12)</num><content>References in this paragraph to goods being subject to a Northern Ireland warehousing regime are to goods being kept in a Northern Ireland warehouse or being transported between Northern Ireland warehouses (whether in the same country or different countries) without the payment in a country of any duty, levy or VAT; and references to the removal of goods from a warehousing regime are to be construed accordingly.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland fiscal warehouses</heading><paragraph class="schProv1"><num>17</num><subparagraph><num>(1)</num><content>The Commissioners may, if it appears to them proper, upon application approve any registered person as a Northern Ireland fiscal warehousekeeper, and such approval is subject to such conditions as the Commissioners impose.</content></subparagraph><subparagraph><num>(2)</num><content>Subject to those conditions and to regulations made under paragraph 25(6), such a person is entitled to keep a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(3)</num><content>“<term refersTo="#term-northern-ireland-fiscal-warehouse">Northern Ireland fiscal warehouse</term>” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(4)</num><content>Retail premises may not be notified as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(5)</num><intro>A place notified under sub-paragraph (3) is a Northern Ireland fiscal warehouse from the later of—</intro><level class="para1"><num>(a)</num><content>the date the Commissioners received the notification, and</content></level><level class="para1"><num>(b)</num><content>the date specified in the notice from which the notification is to have effect.</content></level></subparagraph><subparagraph><num>(6)</num><intro>A place ceases to be a Northern Ireland fiscal warehouse—</intro><level class="para1"><num>(a)</num><content>if that place ceases to be in the occupation or under the control of the Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>if the Northern Ireland fiscal wareshousekeeper notifies the Commissioners that the place is to cease to be a Northern Ireland fiscal warehouse.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following—</intro><level class="para1"><num>(a)</num><content>the person's record of compliance and ability to comply with the provisions made by or under this Act;</content></level><level class="para1"><num>(b)</num><content>the person's record of compliance and ability to comply with the provisions made by or under the customs and excise Acts (as defined in the Management Act);</content></level><level class="para1"><num>(c)</num><content>the person's record of compliance and ability to comply with Union customs legislation;</content></level><level class="para1"><num>(d)</num><content>the person's record of compliance and ability to comply with the requirements of member States relating to VAT and duties equivalent to duties of excise;</content></level><level class="para1"><num>(e)</num><content>if the applicant is a company, the records of compliance and ability to comply with the matters set out in paragraphs (a) to (d) of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out in those paragraphs of the beneficial owners of the shares of the company or any of them;</content></level><level class="para1"><num>(f)</num><content>if the applicant is an individual, the records of compliance and ability to comply with the matters set out in those paragraphs of any company of which the applicant is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares.</content></level></subparagraph><subparagraph><num>(8)</num><intro>For the purposes of paragraphs (e) and (f) of sub-paragraph (7)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subparagraph><subparagraph><num>(9)</num><intro>Subject to sub-paragraph (10), a person approved under sub-paragraph (1) remains a Northern Ireland fiscal warehousekeeper until the person—</intro><level class="para1"><num>(a)</num><content>ceases to be a registered person, or</content></level><level class="para1"><num>(b)</num><content>notifies the Commissioners in writing that the person is to cease to be a Northern Ireland fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(10)</num><intro>The Commissioners may if they consider it appropriate from time to time—</intro><level class="para1"><num>(a)</num><content>impose conditions on a Northern Ireland fiscal warehousekeeper in addition to those conditions, if any, imposed under sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content>vary or revoke any conditions previously imposed;</content></level><level class="para1"><num>(c)</num><content>withdraw approval of any person as a Northern Ireland fiscal warehousekeeper;</content></level><level class="para1"><num>(d)</num><content>withdraw Northern Ireland fiscal warehouse status from any premises.</content></level></subparagraph><subparagraph><num>(11)</num><content>Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require.</content></subparagraph><subparagraph><num>(12)</num><content>Any approval by the Commissioners under sub-paragraph (1), and any withdrawal of approval or other act by them under sub-paragraph (10), must be notified to the fiscal warehousekeeper in writing and takes effect on such notification being made or on any later date specified for the purpose in the notification.</content></subparagraph><subparagraph><num>(13)</num><content>Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Conversion of relevant fiscal warehouses etc</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sub-paragraph (2) applies to any place in Northern Ireland that was a fiscal warehouse immediately before the coming into force of paragraph 17.</content></subparagraph><subparagraph><num>(2)</num><content>On the coming into force of that paragraph, a place to which this sub-paragraph applies becomes a Northern Ireland fiscal warehouse (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph><num>(3)</num><content>On the coming into force of that paragraph, any fiscal warehousekeeper in relation to such a place immediately before the coming into force of that paragraph becomes a Northern Ireland warehousekeeper (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph><num>(4)</num><content>But a person does not cease to be a fiscal warehousekeeper in relation to a place in Great Britain as a result of sub-paragraph (3).</content></subparagraph><subparagraph><num>(5)</num><content>Sub-paragraph (6) applies to a fiscal warehousekeeper who becomes a Northern Ireland fiscal warehousekeeper as a result of sub-paragraph (3).</content></subparagraph><subparagraph><num>(6)</num><content>Any condition imposed under section 18A(1) or (6) that, immediately before the coming into force of paragraph 17, applied to a fiscal warehousekeeper to whom this sub-paragraph applies, applies to that person as a Northern Ireland fiscal warehousekeeper as if imposed under paragraph 17 (and may be varied or revoked accordingly).</content></subparagraph><subparagraph><num>(7)</num><content>In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland fiscal warehouses: relief</heading><paragraph class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Sub-paragraphs (5) and (6) apply where—</intro><level class="para1"><num>(a)</num><content>there is an acquisition of goods in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>the acquisition takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>after the acquisition but before the supply, if any, of those goods which next occurs, the acquirer causes the goods to be placed in a Northern Ireland fiscal warehousing regime, and</content></level></level><level class="para1"><num>(d)</num><content>the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that the acquirer will cause paragraph (c)(ii) to be satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>A certificate prepared for the purposes of sub-paragraph (1)(d) must be kept for such period as the Commissioners may by regulations specify.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraphs (5) and (6) also apply where—</intro><level class="para1"><num>(a)</num><content>there is a supply of goods,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>that supply takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a Northern Ireland fiscal warehousing regime,</content></level></level><level class="para1"><num>(d)</num><content>in a case falling within paragraph (c)(ii), the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate that the person will cause paragraph (c)(ii) to be satisfied, and</content></level><level class="para1"><num>(e)</num><content>the supply is not a retail transaction.</content></level></subparagraph><subparagraph><num>(4)</num><content>A certificate under sub-paragraph (1)(d) or (3)(d) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.</content></subparagraph><subparagraph><num>(5)</num><content>An acquisition or supply to which this sub-paragraph applies is treated for the purposes of this Act as taking place outside the United Kingdom if any subsequent supply of those goods is while they are subject to the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph><num>(6)</num><content>Where an acquisition or supply to which this sub-paragraph applies falls, for the purposes of this Act, to be treated as taking place in the United Kingdom that acquisition or supply is treated for the purposes of this Act as taking place when the goods are removed from the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph><num>(7)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>sub-paragraph (6) applies to an acquisition or a supply,</content></level><level class="para1"><num>(b)</num><content>the acquisition or supply is taxable and not zero-rated, and</content></level><level class="para1"><num>(c)</num><content>the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1 and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions,</content></level><wrapUp>VAT is chargeable on that acquisition or supply notwithstanding that the acquirer or the supplier is not a taxable person.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>For the purposes of this paragraph, apart from sub-paragraph (6), an acquisition or supply is treated as taking place at the material time for the acquisition or supply.</content></subparagraph><subparagraph><num>(9)</num><intro>In this paragraph “<term refersTo="#term-eligible-goods">eligible goods</term>” has the meaning it has in section 18B, but as if in section 18B(6)(b)—</intro><level class="para1"><num>(a)</num><intro>in sub-paragraph (i)—</intro><level class="para2"><num>(i)</num><content><mod>after “import duty” there were inserted <quotedText>“ , and any duty under section 30A(3) of TCTA 2018, ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “those Acts” there were inserted <quotedText>“ or Union customs legislation ”</quotedText>;</mod></content></level></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (ii), after “section 1(1)(c)” there were inserted <quotedText>“ (including any VAT chargeable on the movement of goods from Great Britain to Northern Ireland as a result of paragraph 3(4)) ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(10)</num><intro>The Commissioners may by regulations provide that goods of a description specified in regulations are, for the purposes of this paragraph, to be treated—</intro><level class="para1"><num>(a)</num><content>where such goods are not of a description falling within Schedule 5A (goods eligible to be fiscally warehoused), as if they were;</content></level><level class="para1"><num>(b)</num><content>where such goods are of a description falling within that Schedule, as if they were not.</content></level></subparagraph><subparagraph><num>(11)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where—</intro><level class="para1"><num>(a)</num><intro>the Commissioners are satisfied that the supply in question involves both—</intro><level class="para2"><num>(i)</num><content>the removal of the goods from a Northern Ireland fiscal warehousing regime, and</content></level><level class="para2"><num>(ii)</num><content>their being placed in a warehousing regime in a member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of this paragraph and paragraph 17, and</content></level></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(12)</num><content>Section 30(10) (zero-rating) applies in relation to regulations made under sub-paragraph (11) as it applies to regulations made under section 30(8) or (9).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of section 18B</heading><paragraph class="schProv1"><num>20</num><content><mod>Section 18B(5) (fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted <quotedText>“ and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions ”</quotedText>.</mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland warehouses and fiscal warehouses: services</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><intro>Section 18C has effect as if any reference to—</intro><level class="para1"><num>(a)</num><content>“a warehousing or fiscal warehousing regime” were to “a warehousing, Northern Ireland warehousing, fiscal warehousing, or Northern Ireland fiscal warehousing regime”;</content></level><level class="para1"><num>(b)</num><content>“a warehouse or a fiscal warehousekeeper” were to “a warehouse, Northern Ireland warehouse, fiscal or Northern Ireland fiscal warehousekeeper”;</content></level><level class="para1"><num>(c)</num><content>“a warehousing regime” were to “a warehousing or Northern Ireland warehousing regime”;</content></level><level class="para1"><num>(d)</num><content>“a fiscal warehousing regime” were to “a fiscal or Northern Ireland fiscal warehousing regime”.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (2) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “material time” had the meaning it has in this Part of this Schedule.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (3) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “duty point” had the meaning it has in paragraph 16.</content></subparagraph><subparagraph><num>(4)</num><content><mod>Subsection (4)(b) of that section has effect in relation to goods subject to a Northern Ireland fiscal warehousing regime as if after “carried out under” there were inserted <quotedText>“ Union customs legislation (within the meaning of Schedule 9ZB) or under ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal from warehousing: accountability</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>This paragraph applies to any supply to which paragraph 19(6) applies (supply treated as taking place on removal or duty point) and any acquisition to which paragraph 19(7) applies (acquisition treated as taking place on removal where acquirer not a taxable person).</content></subparagraph><subparagraph><num>(2)</num><intro>Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph (3)) be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply or acquisition is treated as taking place under the paragraph in question, and</content></level><level class="para1"><num>(b)</num><content>by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.</content></level></subparagraph><subparagraph><num>(3)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (2) at a time later than that provided by that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><content>Regulations may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Deficiency in Northern Ireland fiscally warehoused goods</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><intro>Section 18E applies—</intro><level class="para1"><num>(a)</num><content>to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “<term refersTo="#term-fiscal-warehousekeeper">fiscal warehousekeeper</term>” has the meaning it has in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Incorrect Northern Ireland fiscal warehousing certificates</heading><paragraph class="schProv1"><num>24</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>a person who makes, or is to make, an acquisition of goods in Northern Ireland from a member State prepares a certificate for the purposes of paragraph 19(1)(d), and</content></level><level class="para1"><num>(b)</num><content>the certificate is incorrect,</content></level><wrapUp>the person preparing the certificate is liable to a penalty.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>The amount of the penalty is the amount of VAT actually chargeable on the acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>A person is not liable to a penalty under sub-paragraph (1) if the person satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for having prepared the certificate in question.</content></subparagraph><subparagraph><num>(4)</num><content>If a person is convicted of an offence (whether under this Act or otherwise) by reason of preparing an incorrect certificate for the purposes of paragraph 19(1)(d), the person is not liable to a penalty under sub-paragraph (1).</content></subparagraph><subparagraph><num>(5)</num><content>A penalty under sub-paragraph (1) is to be treated, for the purposes of sections 76 and 83 (assessments and appeals), as if it were a penalty under section 62 (incorrect certificates).</content></subparagraph><subparagraph><num>(6)</num><content><mod>Section 62 has effect as if in subsection (1)(a)(ii), after “18C(1)(c)” there were inserted <quotedText>“ or paragraph 19(3)(d) of Schedule 9ZB (Northern Ireland fiscal warehouses) ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplementary provision</heading><paragraph class="schProv1"><num>25</num><subparagraph><num>(1)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-eligible-goods">eligible goods</term>” is to be construed in accordance with paragraph 19(9) and (10);</content></hcontainer><hcontainer name="definition"><intro>“material time”—</intro><level class="para1"><num>(a)</num><content>in relation to any acquisition or supply the time of which is determined in accordance with regulations under section 6(14) or paragraph 4(2)(b) of Schedule 9ZA, means such time as may be prescribed for the purpose of this paragraph by those regulations,</content></level><level class="para1"><num>(b)</num><content>in relation to any other acquisition, means the time of the first removal of the goods (see paragraph 4(5) of that Schedule), and</content></level><level class="para1"><num>(c)</num><content>in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted;</content></level></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-fiscal-warehouse">Northern Ireland fiscal warehouse</term>” is to be construed in accordance with paragraph 17;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-fiscal-warehousekeeper">Northern Ireland fiscal warehousekeeper</term>” is to be construed in accordance with that paragraph;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-warehouse">Northern Ireland warehouse</term>” has the meaning given by paragraph 16(11).</content></hcontainer></subparagraph><subparagraph><num>(2)</num><content>Any reference in this Part of this Schedule to goods being subject to a Northern Ireland fiscal warehousing regime is, subject to any regulations made under sub-paragraph (6), a reference to eligible goods being kept in a Northern Ireland fiscal warehouse or being transferred between Northern Ireland fiscal warehouses in accordance with such regulations; and any reference to the removal of goods from a Northern Ireland fiscal warehousing regime are to be construed accordingly.</content></subparagraph><subparagraph><num>(3)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they change their nature but the resulting goods are also eligible goods, the provisions of this Part of this Schedule apply as if the resulting goods were the original goods.</content></subparagraph><subparagraph><num>(4)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them.</content></subparagraph><subparagraph><num>(5)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any person ceases to be a Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>any premises cease to have Northern Ireland fiscal warehouse status,</content></level><wrapUp>this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The Commissioners may make regulations governing the deposit, keeping, securing and treatment of goods in a Northern Ireland fiscal warehouse, and the removal of goods from a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(7)</num><intro>Regulations may, without prejudice to the generality of sub-paragraph (6), include provision—</intro><level class="para1"><num>(a)</num><intro>in relation to—</intro><level class="para2"><num>(i)</num><content>goods which are, have been or are to be subject to a Northern Ireland fiscal warehousing regime,</content></level><level class="para2"><num>(ii)</num><content>other goods which are, have been or are to be kept in Northern Ireland fiscal warehouses,</content></level><level class="para2"><num>(iii)</num><content>Northern Ireland fiscal warehouse premises, and</content></level><level class="para2"><num>(iv)</num><content>Northern Ireland fiscal warehousekeepers and their businesses,</content></level><wrapUp>as to the keeping, preservation and production of records and the furnishing of returns and information by Northern Ireland fiscal warehousekeepers and any other persons;</wrapUp></level><level class="para1"><num>(b)</num><content>requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on the request of that authorised person;</content></level><level class="para1"><num>(c)</num><content>prohibiting the carrying out on Northern Ireland fiscally warehoused goods of such operations as the Commissioners may prescribe;</content></level><level class="para1"><num>(d)</num><content>regulating the transfer of goods from one Northern Ireland fiscal warehouse to another;</content></level><level class="para1"><num>(e)</num><content>concerning goods which, though kept in a Northern Ireland fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under this Part of this Schedule;</content></level><level class="para1"><num>(f)</num><content>prohibiting a Northern Ireland fiscal warehousekeeper from allowing goods to be removed from a Northern Ireland fiscal warehousing regime without payment of any VAT payable under paragraph 22 on or by reference to that removal and, if in breach of that prohibition the warehousekeeper allows goods to be so removed, making the warehousekeeper liable for the VAT jointly and severally with the remover,</content></level><wrapUp>and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>Regulations may make different provision for different cases, including different provision for different Northern Ireland fiscal warehousekeepers or descriptions of Northern Ireland fiscal warehousekeeper, for Northern Ireland fiscal warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of other provisions</heading><paragraph class="schProv1"><num>26</num><subparagraph><num>(1)</num><intro>Paragraph 3 of Schedule 6 (valuation: special cases) has effect in relation to goods whose supply involves their removal to Northern Ireland from a place outside the United Kingdom as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1)(a)(ii), after “EU” there were inserted <quotedText>“ customs duty or ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (1)(b), for “section 18(4)” there were substituted <quotedText>“ paragraph 16(7) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in sub-paragraph (2), for “section 18” there were substituted <quotedText>“ paragraph 16 of Schedule 9ZB ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2(8) of Schedule 11 has effect as if after “section 18” there were inserted <quotedText>“ in relation to goods other than goods in Northern Ireland, or paragraph 16 of Schedule 9ZB in relation to goods in Northern Ireland ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>Section 702 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “readily convertible asset”) has effect as if in subsection (6)(a), in the definition of “warehousing regime”, after “Value Added Tax Act 1994 (c23))” there were inserted <quotedText>“ or a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime (within the meaning of paragraphs 16 to 25 of Schedule 9ZB to that Act) ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (power to inspect premises) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1)(c), after “warehouse” there were inserted <quotedText>“ or Northern Ireland fiscal warehouse ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (2)(c), after “warehousing” there were inserted <quotedText>“ or Northern Ireland fiscal warehousing ”</quotedText>.</mod></content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Rules relating to particular supplies</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplies of gas, electricity or heat</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Paragraph 3(1) (zero-rating of supplies involving removal of goods from Northern Ireland to Great Britain or vice versa) does not apply to a supply of relevant goods.</content></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “<term refersTo="#term-relevant-goods">relevant goods</term>” has the meaning it has in section 9A (reverse charge on gas, electricity, heat or cooling).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Time of supply involving both a supply and an acquisition</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Where any supply of goods involves both—</intro><level class="para1"><num>(a)</num><content>the removal of the goods from Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2,</content></level><wrapUp>subsections (2), (4) to (6) and (10) to (12) of section 6 (time of supply) do not apply and the supply is treated for the purposes of this Act as taking place on whichever is the earlier of the days specified in sub-paragraph (2).</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>The days mentioned in sub-paragraph (1) are—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month following that in which the removal in question takes place, and</content></level><level class="para1"><num>(b)</num><content>the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.</content></level></subparagraph><subparagraph><num>(3)</num><content><mod>Section 6(14) has effect as if after “section 55(4)” there were inserted <quotedText>“ or paragraph 28 of Schedule 9ZB ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Distance selling between EU and Northern Ireland: place of supply</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><intro>Goods whose place of supply is not determined under subsection (2) or (3) of section 7 (place of supply of goods) are treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods to Northern Ireland by or under the directions of the person who supplies them,</content></level><level class="para1"><num>(b)</num><content>the supply is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is liable to be registered under Part 9 of Schedule 9ZA, or</content></level><level class="para2"><num>(ii)</num><content>would be so liable if the supplier were not already registered under this Act or liable to be registered under Schedule 1 or 1A, and</content></level></level><level class="para1"><num>(d)</num><content>the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Goods whose place of supply is not determined under sub-paragraph (1) or subsection (2) or (3) of section 7 and which do not consist in a new means of transport are treated as supplied outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods from Northern Ireland, by or under the directions of the person who supplies them, to a member State,</content></level><level class="para1"><num>(b)</num><content>the person who makes the supply is taxable in a member State, and</content></level><level class="para1"><num>(c)</num><content>provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by sub-paragraph (1) make that person liable to VAT on the supply.</content></level></subparagraph><subparagraph><num>(3)</num><content>But sub-paragraph (2) does not apply in relation to any supply in a case where the liability mentioned in sub-paragraph (2)(c) depends on the exercise by any person of an option in the United Kingdom corresponding to such an option as is mentioned in paragraph 48(2) unless that person has given, and has not withdrawn, a notification to the Commissioners that the person wishes supplies by that person to be treated as taking place outside the United kingdom where they are supplies in relation to which the other requirements of sub-paragraph (2) are satisfied.</content></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations provide that a notification for the purposes of sub-paragraph (3) is not to be given or withdrawn except in such circumstances, and in such form and manner, as may be prescribed.</content></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph—</intro><level class="para1"><num>(a)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in Northern Ireland leave and re-enter Northern Ireland the removal is not to be treated as a removal from or to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in the United Kingdom leave and re-enter the United Kingdom the removal is not to be treated as a removal from Northern Ireland.</content></level></subparagraph><subparagraph><num>(6)</num><content>Section 7 has effect as if the references in subsections (5A) to (7) to “the preceding provisions of this section” included sub-paragraphs (1) and (2) of this paragraph.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal of business assets to be treated as a supply of goods</heading><paragraph class="schProv1"><num>30</num><subparagraph><num>(1)</num><intro>A person carrying on a business makes a supply of goods where—</intro><level class="para1"><num>(a)</num><content>the goods form part of the assets of that business,</content></level><level class="para1"><num>(b)</num><content>they are removed from Northern Ireland or a member State under the directions of that person, and</content></level><level class="para1"><num>(c)</num><intro>the removal is in the course or furtherance of that business for the purpose of being taken to a place in—</intro><level class="para2"><num>(i)</num><content>in the case of goods removed from Northern Ireland, a member State, or</content></level><level class="para2"><num>(ii)</num><content>in the case of goods removed from a member State, to another member State or to Northern Ireland.</content></level></level></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (1) applies to the removal of goods, whether or not that removal of the goods is, or is connected with, a transaction for consideration.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph (1) does not apply—</intro><level class="para1"><num>(a)</num><content>to a case falling within paragraph 5(1) of Schedule 4 (matters to be treated as supply of goods or services),</content></level><level class="para1"><num>(b)</num><content>to the removal of goods from Northern Ireland where that removal is in the course of their removal from one part of Northern Ireland to another part of Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>to the removal of goods from a member State where that removal is in the course of their removal from one part of a member State to another part of that member State,</content></level><level class="para1"><num>(d)</num><content>to goods which have been removed from a place outside the member States for entry into the territory of the European Union and are removed from a member State before the time when any Community customs debt in respect of any EU customs duty on their entry into that territory would be incurred,</content></level><level class="para1"><num>(e)</num><content>to goods which have been removed from a place outside the United Kingdom and the member States for entry into Northern Ireland and are removed from Northern Ireland before any duty under section 30A(3) of TCTA 2018 on their entry into Northern Ireland would be incurred, or</content></level><level class="para1"><num>(f)</num><content>to goods which have been removed from Great Britain to Northern Ireland and are removed from Northern Ireland before any duty under section 40A of TCTA 2018 on their entry into Northern Ireland would be incurred.</content></level></subparagraph><subparagraph><num>(4)</num><content>Sub-paragraph (1) is subject to paragraph 58 of Schedule 9ZA (call-off stock arrangements).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of section 43 (company groups) to goods in Northern Ireland</heading><paragraph class="schProv1"><num>31</num><content>Subsection (1)(a) of Section 43 (disregard of supplies between members of groups) does not apply to a supply of goods if the goods are in Northern Ireland at the time they are supplied unless the supplier and the recipient each has a business establishment, or some other fixed establishment, in Northern Ireland.</content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Northern Ireland and the Isle of Man</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of Part 2 of this Schedule</heading><paragraph class="schProv1"><num>32</num><subparagraph><num>(1)</num><content>Paragraph 3(1) (zero-rating of supply of goods removed from Great Britain to Northern Ireland and vice versa) applies to goods removed from Northern Ireland to the Isle of Man as they apply to goods removed from Northern Ireland to Great Britain.</content></subparagraph><subparagraph><num>(2)</num><intro>The following provisions apply to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs (4) and (5) of paragraph 3 (charge on goods removed from Great Britain to Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>sub-paragraphs (6) and (7) of that paragraph (so far as they relate to sub-paragraph (4) or (5)).</content></level></subparagraph><subparagraph><num>(3)</num><content>Paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland) applies to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland as if the references to a “taxable person” included a person who is, or is required to be, registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.</content></subparagraph><subparagraph><num>(4)</num><content>Paragraph 7 (zero-rating of supplies made before declaration on removal) applies to goods removed to Northern Ireland from the Isle of Man as it applies to goods removed from Great Britain to Northern Ireland.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modifications in relation to exports: goods removed to Isle of Man</heading><paragraph class="schProv1"><num>33</num><subparagraph><num>(1)</num><content>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods included the removal of goods from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated as a result of paragraph 3(1) or regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to the Isle of Man, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>Section 37 (relief from VAT on importation of goods) has effect in relation to a removal of goods to Northern Ireland from the Isle of Man (which is treated as an importation as a result of paragraphs 3(5) and 32(2)) as if any reference to the export of goods included their removal from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(4)</num><intro>Group 15 of Schedule 8 (zero-rating) has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Northern Ireland to the Isle of Man;</content></level><level class="para1"><num>(b)</num><content>the modification made by paragraph 14(2)(c) applied to the removal of goods to the Isle of Man from Northern Ireland as it applies to the removal of goods from Northern Ireland to Great Britain.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Warehouses</heading><paragraph class="schProv1"><num>34</num><content>Part 4 (warehouses) has effect as if any reference to Great Britain included the Isle of Man (see also article 2 of the Value Added Tax (Isle of Man) Order 1982 which provides that this Act has effect as if the Isle of Man were part of the United Kingdom subject to the provisions of that Order).</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Extent</heading><paragraph class="schProv1"><num>35</num><content>Nothing in this Part of this Schedule is to be taken as extending to the Isle of Man.</content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-other-amendments-of-vata-1994"><heading>Other amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><intro>In section 3 (taxable persons)—</intro><level class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content><mod>in subsection (2), after “registration” insert <quotedText>“ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content><mod>after “Schedules”, in the first place it occurs, insert <quotedText>“ and Part 8 and 9 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content><mod>after “Schedules”, in the second place it occurs, insert <quotedText>“ or those Parts ”</quotedText>.</mod></content></level></level></paragraph><paragraph eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 5 (meaning of supply), after subsection (3) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(3A)</num><content>An order under subsection (3) may provide that paragraph 30 of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.</content></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-2"><num>(2)</num><content>In the heading, omit “supplied by persons outside the United Kingdom”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><intro>This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—</intro><level class="para1"><num>(a)</num><content>A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>A is in Northern Ireland and B is so registered but is not so identified.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-5-4"><num>(4)</num><intro>In subsection (5)—</intro><level class="para1" eId="schedule-2-paragraph-5-4-a"><num>(a)</num><content><mod>in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute <quotedText>“ Great Britain ”</quotedText>,</mod></content></level><level class="para1" eId="schedule-2-paragraph-5-4-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(aa)</num><content>gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-5-5"><num>(5)</num><content><mod>In subsection (6), after “United Kingdom” insert <quotedText>“ , in Great Britain or in Northern Ireland ”</quotedText>.</mod></content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><intro>In section 18A (fiscal warehousing)—</intro><level class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level><level class="para1" eId="schedule-2-paragraph-6-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><intro>For the purposes of paragraphs (e) and (f) of subsection (4)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subsection></quotedStructure></mod></content></level></paragraph><paragraph eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num>(1)</num><content>Omit section 14A and Schedule 4B (call-off stock arrangements).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-2"><num>(2)</num><intro>In section 69 (breaches of regulatory provisions)—</intro><level class="para1" eId="schedule-2-paragraph-7-2-a"><num>(a)</num><content><mod>in subsection (1)(a) for “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B” substitute <quotedText>“ or paragraph 5 of Schedule 3A ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-7-2-b"><num>(b)</num><content>in subsection (2) omit “paragraph 8 or 9(2)(b) of Schedule 4B or”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-3"><num>(3)</num><content><mod>In section 97 (orders, rule and regulations), in subsection (4), in paragraph (a) for “or 28” substitute <quotedText>“ , 28 or 40A ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-7-4"><num>(4)</num><content>In Schedule 6 (valuation of supplies: special cases), in paragraph 6(1) omit paragraph (d) (and the “or” before it).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-5"><num>(5)</num><intro>In consequence of the amendment made by sub-paragraph (1), the Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows—</intro><level class="para1" eId="schedule-2-paragraph-7-5-a"><num>(a)</num><content>in regulation 21 (interpretation of Part 4), omit paragraph (2);</content></level><level class="para1" eId="schedule-2-paragraph-7-5-b"><num>(b)</num><content>omit regulation 22ZA;</content></level><level class="para1" eId="schedule-2-paragraph-7-5-c"><num>(c)</num><intro>in regulation 22B (EC sales statements: supplementary)—</intro><level class="para2" eId="schedule-2-paragraph-7-5-c-i"><num>(i)</num><content><mod>in paragraph (1), for “more than one statement is to be submitted under regulations 22 to” substitute <quotedText>“ statements are to be submitted under regulation 22 and 22A ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-7-5-c-ii"><num>(ii)</num><content>in paragraphs (2) and (3) omit “, 22ZA”.</content></level></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-6"><num>(6)</num><content>Schedule 4B continues to have effect in relation to goods to which Schedule 4B applied (see paragraph 1 of that Schedule) immediately before its repeal.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-7"><num>(7)</num><content>Any other provision repealed, revoked or amended by or under this Act or TCTA 2018 at the same time as, or after, the repeal of Schedule 4B continues to have effect in relation to any deemed acquisition or supply of such goods arising as a result of that Schedule (as saved by paragraph (6)) as if the provision had not been so repealed, revoked or amended.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-8"><num>(8)</num><content>The savings in sub-paragraphs (6) and (7) do not apply to the provisions mentioned in sub-paragraph (9) in relation to goods to which Schedule 4B applied as a result of their removal from Great Britain for the purpose of being taken to a place in a member State.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-9"><num>(9)</num><intro>Those provisions are—</intro><level class="para1" eId="schedule-2-paragraph-7-9-a"><num>(a)</num><content>paragraph 7(2)(c) of that Schedule;</content></level><level class="para1" eId="schedule-2-paragraph-7-9-b"><num>(b)</num><content>the provisions of Part 4 of the Value Added Tax Regulations 1994 (S.I. 1994/2518) (EC sales statements).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-10"><num>(10)</num><content>Part 10 of Schedule 9ZA of VATA 1994 (as inserted by this Schedule) does not apply to goods in respect of which the savings in sub-paragraph (6) and (7) apply.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-8" class="schProv1"><num>8</num><content><mod>In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute <quotedText>“ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”</quotedText>.</mod></content></paragraph></hcontainer></part>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-the-customs-and-excise-acts" eId="term-the-customs-and-excise-acts">the customs and excise Acts</term>” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</content></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" eId="schedule-2-paragraph-2" class="schProv1"><num>2</num><content><mod>After Schedule 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="schedule"><num>SCHEDULE 9ZA<authorialNote class="referenceNote"> Section 40A(1)</authorialNote></num><heading>VAT on acquisitions in Northern Ireland from member States</heading><part><num>PART 1</num><heading>Charge to VAT for acquisitions in Northern Ireland from member States</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Charge to VAT</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><intro>VAT is charged, in accordance with this Schedule, on the acquisition in Northern Ireland of goods from a member State—</intro><level class="para1"><num>(a)</num><content>by reference to the value of the acquisition as determined under Part 2 of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>subject to paragraph 16, at the rate of VAT for the time being in force under section 2.</content></level></subparagraph><subparagraph><num>(2)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State in accordance with this Schedule is referred to in this Schedule as “<term refersTo="#term-ni-acquisition-vat">NI acquisition VAT</term>”.</content></subparagraph><subparagraph><num>(4)</num><content>References to VAT (without more) in this Act include NI acquisition VAT.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations make provision about (including provision modifying) the application of provision that applies to value added tax made by or under any enactment (including provision made by or under this Act) to NI acquisition VAT or to goods acquired in Northern Ireland from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Scope of NI acquisition VAT</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged on any acquisition from a member State of any goods where—</intro><level class="para1"><num>(a)</num><content>the acquisition is a taxable acquisition,</content></level><level class="para1"><num>(b)</num><content>it takes place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>it is not in pursuance of a taxable supply (see section 4(2)), and</content></level><level class="para1"><num>(d)</num><content>the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport.</content></level></subparagraph><subparagraph><num>(2)</num><intro>In this Act, a “<term refersTo="#term-taxable-acquisition">taxable acquisition</term>” means an acquisition of goods from a member State that—</intro><level class="para1"><num>(a)</num><content>is not an exempt acquisition (see paragraph 17(5)), and</content></level><level class="para1"><num>(b)</num><content>falls within sub-paragraph (3) or is an acquisition of goods consisting in a new means of transport.</content></level></subparagraph><subparagraph><num>(3)</num><intro>An acquisition of goods from a member State falls within this sub-paragraph if—</intro><level class="para1"><num>(a)</num><intro>the goods are acquired in the course or furtherance of—</intro><level class="para2"><num>(i)</num><content>any business carried on by any person, or</content></level><level class="para2"><num>(ii)</num><content>any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body,</content></level></level><level class="para1"><num>(b)</num><content>it is the person who carries on that business or those activities who acquires the goods, and</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is taxable in a member State at the time of the transaction in pursuance of which the goods are acquired, and</content></level><level class="para2"><num>(ii)</num><content>in participating in that transaction, acts in the course or furtherance of a business carried on by the supplier.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of acquisition of goods from a member State</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><intro>References in this Act to the acquisition of goods from a member State are to an acquisition of goods in pursuance of a transaction that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods (including anything treated for the purposes of this Act as a supply of goods), and</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods from a member State (whether by or under the direction of the supplier, the person who acquires the goods or any other person),</content></level><wrapUp>and references in this Act, in relation to such an acquisition, to the supplier are to be construed accordingly.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Where the person with the property in any goods does not change in consequence of anything which is treated for the purposes of this Act as a supply of goods, that supply is to be treated for the purposes of this Act as a transaction in pursuance of which there is an acquisition by the person making the supply.</content></subparagraph><subparagraph><num>(3)</num><content>The Treasury may by regulations make provision about the circumstances in which an acquisition of goods is not to be treated as an acquisition of goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Time of acquisition</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining the time that goods were acquired from a member State is that they are treated as being acquired on the earlier of—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month after the month in which the first removal of the goods occurs, and</content></level><level class="para1"><num>(b)</num><content>the day a relevant invoice is issued in respect of the transaction in pursuance of which the goods were acquired.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><content>different rules apply to acquisitions to which Part 4 of Schedule 9ZB applies (warehouses), and</content></level><level class="para1"><num>(b)</num><content>the Commissioners may by regulations provide for different rules to apply in any case described in those regulations.</content></level></subparagraph><subparagraph><num>(3)</num><content>Regulations under sub-paragraph (2)(b) may include provision treating an acquisition as a series of acquisitions taking place at different times.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph (1) “<term refersTo="#term-relevant-invoice">relevant invoice</term>” means an invoice of a description prescribed by regulations made by the Commissioners.</content></subparagraph><subparagraph><num>(5)</num><content>For the purposes of this Act “<term refersTo="#term-first-removal">first removal</term>”, in relation to goods acquired, means the first removal of the goods in the course of the transaction in pursuance of which they are acquired.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Place of acquisition</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining whether goods are acquired in Northern Ireland is that they are treated as being acquired in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>they are acquired in pursuance of a transaction which involves their removal from a member State to Northern Ireland and which does not involve their removal from Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier (see paragraph 7).</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><intro>goods are not treated as being acquired in Northern Ireland by virtue of sub-paragraph (1)(b) where it is established in accordance with regulations made by the Commissioners that VAT—</intro><level class="para2"><num>(i)</num><content>has been paid in a member State on the acquisition of those goods, and</content></level><level class="para2"><num>(ii)</num><content>fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by sub-paragraph (1)(a), and</content></level></level><level class="para1"><num>(b)</num><content>different rules apply to acquisitions to which paragraph 16 or 17 of Schedule 9ZB applies.</content></level></subparagraph><subparagraph><num>(3)</num><content>If an acquisition of goods is not treated, for the purposes of this Act, as taking place in Northern Ireland it is treated for those purposes as an acquisition taking place outside Northern Ireland.</content></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person is to be treated as having made use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier for the purposes of the acquisition of any goods, and</content></level><level class="para1"><num>(b)</num><content>for the refund, in prescribed circumstances, of NI acquisition VAT paid on acquisitions of goods in relation to which the conditions in sub-paragraph (2)(a)(i) and (ii) are met.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Acquisitions from persons belonging in member States</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><intro>Sub-paragraph (2) applies where—</intro><level class="para1"><num>(a)</num><content>a person (“the original supplier”) makes a supply of goods to a person who belongs in a member State (“the intermediate supplier”),</content></level><level class="para1"><num>(b)</num><content>that supply involves the removal of the goods from a member State and their removal to Northern Ireland but does not involve the removal of the goods from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>both that supply and the removal of the goods to Northern Ireland are for the purposes of the making of a supply by the intermediate supplier to another person (“<term refersTo="#term-the-customer">the customer</term>”) who is registered under this Act,</content></level><level class="para1"><num>(d)</num><content>neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State, and</content></level><level class="para1"><num>(e)</num><content>there would be a taxable acquisition by the customer if the supply to the customer involved the removal of goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this sub-paragraph applies—</intro><level class="para1"><num>(a)</num><content>the supply by the original supplier to the intermediate supplier is ignored for the purposes of this Act, and</content></level><level class="para1"><num>(b)</num><content>the supply by the intermediate supplier to the customer is treated for the purposes of this Act, other than for the purposes of Part 8 of this Schedule, as if it did involve the removal of the goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this Act, other than for the purposes of Part 8 of this Schedule, a supply of goods is treated as involving their removal from a member State to Northern Ireland, and is treated as not being a taxable supply if—</intro><level class="para1"><num>(a)</num><content>the supply is made by a person belonging in a member State to a person who is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>the supply involves the installation or assembly of the goods at a place in Northern Ireland to which they are removed, and</content></level><level class="para1"><num>(c)</num><content>were the supply to be treated as described in the words before paragraph (a), there would be a taxable acquisition by the registered person.</content></level></subparagraph><subparagraph><num>(4)</num><intro>But neither sub-paragraph (2) nor sub-paragraph (3) applies in relation to a supply unless—</intro><level class="para1"><num>(a)</num><content>in the case of sub-paragraph (2), the intermediate supplier, or</content></level><level class="para1"><num>(b)</num><content>in the case of sub-paragraph (3), the person making the supply,</content></level><wrapUp>complies with such requirements to provide information to the Commissioners or to the person supplied as may be specified in regulations made by the Commissioners.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>The requirements to provide information that may be specified in regulations include—</intro><level class="para1"><num>(a)</num><content>requirements to provide documents (for example, invoices);</content></level><level class="para1"><num>(b)</num><content>requirements to provide information or documents before a supply is made (as well as after);</content></level><level class="para1"><num>(c)</num><content>requirements as to the content and form of information or documents to be provided;</content></level><level class="para1"><num>(d)</num><content>requirements as to the manner in which information or documents are to be provided.</content></level></subparagraph><subparagraph><num>(6)</num><content>Where a taxable acquisition is treated as having been made by virtue of this paragraph, that acquisition is treated as taking place at the time referred to in paragraph 4(1)(b) (day on which invoice issued).</content></subparagraph><subparagraph><num>(7)</num><intro>For the purposes of this paragraph a person belongs in a member State if—</intro><level class="para1"><num>(a)</num><content>the person is taxable in a member State,</content></level><level class="para1"><num>(b)</num><content>the person does not have any business establishment or other fixed establishment in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>the person's usual place of residence is not in Northern Ireland,</content></level><level class="para1"><num>(d)</num><content>the person is not identified for the purposes of VAT in Northern Ireland and is not required, as a result of regulations under paragraph 7, to make a request to be so identified, and</content></level><level class="para1"><num>(e)</num><content>the person does not have a VAT representative who is identified for the purposes of VAT in Northern Ireland in connection with acting on the person's behalf, and is not for the time being required to appoint one who would be identified for those purposes.</content></level></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraph (7)(d), whether a person is required to be registered under this Act, ignore any supplies made by the person that would be ignored for the purposes of this Act if the person belonged in a member State and complied with the information requirements that would apply by virtue of sub-paragraph (4).</content></subparagraph><subparagraph><num>(9)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any goods are acquired from a member State in a case which corresponds, in relation to another member State, to the case described in sub-paragraph (1) in relation to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>the person who acquires the goods is registered under this Act, is identified for the purposes of VAT in Northern Ireland and would be the intermediate supplier in relation to that corresponding case,</content></level><wrapUp>the supply to that person of those goods and the supply by that person of those goods to the person who would be the customer in that corresponding case are to be ignored for the purposes of this Act.</wrapUp></subparagraph><subparagraph><num>(10)</num><content>References in this paragraph to a person being taxable in a member State do not include references to a person who is so taxable by virtue only of provisions of the law of that member State corresponding to the provisions of this Act by virtue of which a person who is not registered under this Act is a taxable person if the person is required to be so registered.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Identification of persons for the purposes of VAT in Northern Ireland</heading><paragraph class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations make provision for the identification of persons for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>In this Act “<term refersTo="#term-identified-for-the-purposes-of-vat-in-northern-ireland">identified for the purposes of VAT in Northern Ireland</term>” means identified in accordance with regulations under this paragraph.</content></subparagraph><subparagraph><num>(3)</num><intro>A person may only be identified for the purposes of VAT in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person is registered under this Act, or</content></level><level class="para1"><num>(b)</num><content>the person acts on behalf of a person in relation to VAT in Northern Ireland as a VAT representative.</content></level></subparagraph><subparagraph><num>(4)</num><intro>Regulations may make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person may request to be identified for the purposes of VAT in Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>for a person to be required to request to be identified for the purposes of Northern Ireland VAT;</content></level><level class="para1"><num>(c)</num><content>about the circumstances in which the Commissioners may determine that a person is identified for the purposes of VAT in Northern Ireland otherwise than at the person's request;</content></level><level class="para1"><num>(d)</num><content>requiring a person to notify the Commissioners of such matters as may be specified for the purpose of allowing the Commissioners to ascertain whether a person should be identified for the purposes VAT in Northern Ireland;</content></level><level class="para1"><num>(e)</num><content>about the circumstances in which a person is to be treated, for such purposes as may be specified, as if they were identified for the purposes of VAT in Northern Ireland (and which may include circumstances where the person is neither registered under this Act nor acting as a VAT representative);</content></level><level class="para1"><num>(f)</num><content>about the circumstances in which a person ceases to be identified for the purposes of VAT in Northern Ireland.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Regulations may also make provision—</intro><level class="para1"><num>(a)</num><content>about a specified means of communicating the fact of a person's identification for the purposes of VAT in Northern Ireland (and that means is referred to in this Act as an “NI VAT identifier”);</content></level><level class="para1"><num>(b)</num><content>about the circumstances in which a person may use, or is required to use, an NI VAT identifier (for example, in connection with the making of a transaction or return).</content></level></subparagraph><subparagraph><num>(6)</num><content>In this paragraph “<term refersTo="#term-specified">specified</term>” means specified in regulations.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Valuation of acquisitions</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of acquisitions from member States</heading><paragraph class="schProv1"><num>8</num><subparagraph><num>(1)</num><content>For the purposes of this Act the value of any acquisition of goods from a member State is taken to be the value of the transaction in pursuance of which they are acquired.</content></subparagraph><subparagraph><num>(2)</num><intro>Where goods are acquired from a member State otherwise than in pursuance of a taxable supply, the value of the transaction in pursuance of which they are acquired is to be determined for the purposes of sub-paragraph (1) in accordance with this Part, and for those purposes—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs (3) to (5) have effect subject to paragraphs 9 to 13, and</content></level><level class="para1"><num>(b)</num><content>section 19 and Schedule 6 do not apply in relation to the transaction.</content></level></subparagraph><subparagraph><num>(3)</num><content>If the transaction is for a consideration in money, its value is taken to be such amount as is equal to the consideration.</content></subparagraph><subparagraph><num>(4)</num><content>If the transaction is for a consideration not consisting or not wholly consisting of money, its value is taken to be such amount in money as is equivalent to the consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Where a transaction in pursuance of which goods are acquired from a member State is not the only matter to which a consideration in money relates, the transaction is deemed to be for such part of the consideration as is properly attributable to it.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Transactions below market value</heading><paragraph class="schProv1"><num>9</num><subparagraph><num>(1)</num><intro>Where, in the case of the acquisition of any goods from a member State—</intro><level class="para1"><num>(a)</num><content>the relevant transaction (see paragraph 13) is for a consideration in money,</content></level><level class="para1"><num>(b)</num><content>the value of the relevant transaction is (apart from this paragraph) less than the transaction⿿s open market value,</content></level><level class="para1"><num>(c)</num><content>the supplier and the person who acquires the goods are connected, and</content></level><level class="para1"><num>(d)</num><content>that person is not entitled under sections 25 and 26 to credit for all the VAT on the acquisition,</content></level><wrapUp>the Commissioners may direct that the value of the relevant transaction is taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>A direction under this paragraph must be given—</intro><level class="para1"><num>(a)</num><content>by notice in writing to the person by whom the acquisition in question is made, and</content></level><level class="para1"><num>(b)</num><content>within the period of 3 years commencing with the relevant time (see paragraph 13).</content></level></subparagraph><subparagraph><num>(3)</num><intro>A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction—</intro><level class="para1"><num>(a)</num><content>in pursuance of which goods are acquired by the person from a member State after the giving of the notice, or after such later date as may be specified in the notice, and</content></level><level class="para1"><num>(b)</num><content>as to which the conditions in paragraphs (a) to (d) of sub-paragraph (1) are satisfied,</content></level><wrapUp>is be taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, the open market value of a transaction in pursuance of which goods are acquired from a member State is to be taken to be the amount which would fall to be taken as its value under paragraph 8(3) if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies for the purpose of determining whether a person is connected with another for the purposes of this paragraph.</content></subparagraph><subparagraph><num>(6)</num><content>A direction under this paragraph may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Value where goods subject to excise duty etc</heading><paragraph class="schProv1"><num>10</num><subparagraph><num>(1)</num><intro>This paragraph applies, in such cases as the Commissioners may by regulations prescribe, to an acquisition—</intro><level class="para1"><num>(a)</num><content>of goods acquired in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>where those goods are charged with a relevant duty, and</content></level><level class="para1"><num>(c)</num><content>that is not an acquisition that is treated, by virtue of paragraph 16(7) of Schedule 9ZB, as taking place before the time which is the duty point (within the meaning given by paragraph 16(11) of that Schedule).</content></level></subparagraph><subparagraph><num>(2)</num><content>The value of the relevant transaction in relation to an acquisition to which this paragraph applies is the sum of the value of that transaction (apart from this paragraph) and the total amount of relevant duty charged that is not already reflected in the value of that transaction.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “<term refersTo="#term-relevant-duty">relevant duty</term>” in relation to an acquisition means—</intro><level class="para1"><num>(a)</num><content>a duty of excise charged in connection with the removal of goods to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>any EU customs duty or agricultural levy of the European Union charged on that removal in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Transfer or disposal for no consideration</heading><paragraph class="schProv1"><num>11</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State in pursuance of anything which is treated as a supply for the purposes of this Act as a result of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB and there is no consideration, sub-paragraph (3) applies for determining the value of the relevant transaction.</content></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (3) also applies for determining the value of the relevant transaction in the case of an acquisition by a supplier that is deemed to take place as a result of paragraph 60(2)(c) or 61(2)(c).</content></subparagraph><subparagraph><num>(3)</num><intro>The value of the relevant transaction is taken to be—</intro><level class="para1"><num>(a)</num><content>such consideration in money as would be payable by the supplier if the supplier were, at the time of the acquisition, to purchase goods identical in every respect (including age and condition) to the goods concerned,</content></level><level class="para1"><num>(b)</num><content>where the value cannot be ascertained in accordance with paragraph (a), such consideration in money as would be payable by the supplier if the supplier were, at that time, to purchase goods similar to, and of the same age and condition as, the goods concerned, or</content></level><level class="para1"><num>(c)</num><content>where the value cannot be ascertained in accordance with paragraph (a) or (b), the cost of producing the goods concerned if they were produced at that time.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph (3), the amount of consideration in money that would be payable by any person if the person were to purchase any goods is taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Foreign currency transactions</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>Subject to the following provisions of this paragraph, where—</intro><level class="para1"><num>(a)</num><content>goods are acquired from a member State, and</content></level><level class="para1"><num>(b)</num><content>any sum relevant for determining the value of the relevant transaction is expressed in a currency other than sterling,</content></level><wrapUp>then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling of that sum in the currency in question by the person making the acquisition.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies—</intro><level class="para1"><num>(a)</num><content>rates of exchange, or</content></level><level class="para1"><num>(b)</num><content>methods of determining rates of exchange,</content></level><wrapUp>a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph (1) provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>An option for the purposes of sub-paragraph (2) for the use of a particular rate or method of determining a rate—</intro><level class="para1"><num>(a)</num><content>may not be exercised by any person except in relation to all such transactions in pursuance of which goods are acquired by the person from a member State as are of a particular description or after a particular date, and</content></level><level class="para1"><num>(b)</num><content>may not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.</content></level></subparagraph><subparagraph><num>(4)</num><content>In specifying a method of determining a rate of exchange, a notice published by the Commissioners under sub-paragraph (2) may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of the transactions in pursuance of which goods are acquired by the person from a member State, of a rate of exchange which is different from any which would otherwise apply.</content></subparagraph><subparagraph><num>(5)</num><content>On an application made in accordance with provision contained in a notice under sub-paragraph (4), the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such transactions and subject to such conditions as they think fit.</content></subparagraph><subparagraph><num>(6)</num><content>A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners.</content></subparagraph><subparagraph><num>(7)</num><content>Where goods are acquired from a member State, the appropriate rate of exchange is to be determined for the purpose of valuing the relevant transaction by reference to the relevant time; and, accordingly, the day on which that time falls is the relevant day for the purposes of sub-paragraph (1).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “relevant transaction” and “relevant time”</heading><paragraph class="schProv1"><num>13</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-transaction">relevant transaction</term>”, in relation to any acquisition of goods from a member State, means the transaction in pursuance of which the goods are acquired;</content></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-relevant-time">the relevant time</term>”, in relation to any such acquisition, means—</intro><level class="para1"><num>(a)</num><content>if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under paragraph 4(2)(b), the time of the first removal of the goods (see paragraph 4(5)), and</content></level><level class="para1"><num>(b)</num><content>in any other case, the time of acquisition.</content></level></hcontainer></paragraph></hcontainer></part><part><num>PART 3</num><heading>Payment of NI acquisition VAT by taxable persons</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Input tax and output tax</heading><paragraph class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>NI acquisition VAT is input tax in relation to the taxable person acquiring the goods in question if the goods are used or are to be used for the purpose of any business carried on or to be carried on by the person.</content></subparagraph><subparagraph><num>(2)</num><content>NI acquisition VAT is output tax in relation to the taxable person acquiring the goods in question (including VAT which is also to be counted as input tax by virtue of sub-paragraph (1)).</content></subparagraph><subparagraph><num>(3)</num><content>Subsections (5) to (6A) of section 24 (input tax and output tax) apply to NI acquisition VAT as they apply to VAT on the supply or importation of goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Payment of NI acquisition VAT</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><content>A taxable person must account for and pay NI acquisition VAT by reference to prescribed accounting periods (see section 25(1)).</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) to (6) of section 25 (payment by reference to accounting period and credit for input tax against output tax) contain provision relevant to the payment of NI acquisition VAT.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (7) of that section (power to make order excluding credit for VAT paid) applies to acquisitions in Northern Ireland from a member State as it applies to the supply of goods.</content></subparagraph><subparagraph><num>(4)</num><content>Section 26(1) has effect as if the reference to “input tax on supplies and importations” included input tax on acquisitions in Northern Ireland from a member State.</content></subparagraph><subparagraph><num>(5)</num><content>That section and sections 26A to 28 contain further provision relevant to the payment of NI acquisition VAT.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Reliefs etc</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Reduced rate</heading><paragraph class="schProv1"><num>16</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged at the rate of 5% (instead of at the rate provided by section 2) if—</intro><level class="para1"><num>(a)</num><content>the acquisition in question is of goods the supply of which would be a supply of a description for the time being specified in Schedule 7A (charge at reduced rate), or</content></level><level class="para1"><num>(b)</num><content>the acquisition in question is of a description for the time being specified in regulations made by the Treasury for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(2)</num><content>Regulations under this paragraph may provide that sub-paragraph (1)(a) does not apply to a description of a supply specified in Schedule 7A that is specified in those regulations.</content></subparagraph><subparagraph><num>(3)</num><content>The power to specify a description of an acquisition conferred by sub-paragraph (1)(b) may be exercised so as to describe an acquisition of goods by reference to matters unrelated to the characteristics of the goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating and exempt acquisitions</heading><paragraph class="schProv1"><num>17</num><subparagraph><num>(1)</num><content>Section 30(3) (zero-rating) applies to an acquisition of goods in Northern Ireland from a member State as it would apply to an importation of those goods.</content></subparagraph><subparagraph><num>(2)</num><intro>The Treasury may by regulations provide—</intro><level class="para1"><num>(a)</num><content>that sub-paragraph (1) does not apply to an acquisition of goods specified or described in the regulations;</content></level><level class="para1"><num>(b)</num><content>that no NI acquisition VAT is chargeable on an acquisition of goods specified or described in the regulations.</content></level></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where—</intro><level class="para1"><num>(a)</num><content>the supply in question involves both the removal of the goods from Northern Ireland and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2, and</content></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(4)</num><content>Section 30(10) applies to a supply of goods that has been zero-rated in pursuance of regulations made under sub-paragraph (3) as it applies to a supply of goods that has been zero-rated in pursuance of regulations made under section 30(8) or (9).</content></subparagraph><subparagraph><num>(5)</num><content>An acquisition of goods from a member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply (see section 31).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refunds and reliefs</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sections 33 to 33C, 33E and 34 apply to an acquisition of goods from a member State as they apply to a supply of those goods.</content></subparagraph><subparagraph><num>(2)</num><content>The Treasury may by order make provision for relieving from NI acquisition VAT if, or to the extent that, relief from VAT would be given by an order under section 37 (relief from VAT on importation) if the acquisition in question were an importation.</content></subparagraph><subparagraph><num>(3)</num><intro>An order under sub-paragraph (2) may provide for relief to be subject to such conditions as appear to the Treasury to be necessary or expedient, which may include conditions—</intro><level class="para1"><num>(a)</num><content>prohibiting or restricting the disposal of or dealing with the goods concerned;</content></level><level class="para1"><num>(b)</num><content>framed by reference to the conditions to which, by virtue of any order under section 37 in force at the time of the acquisition, relief under such an order would be subject in the case of an importation of the goods concerned.</content></level></subparagraph><subparagraph><num>(4)</num><content>Where relief from NI acquisition VAT given by an order under this paragraph was subject to a condition that has been breached or not complied with, the VAT becomes payable at the time of the breach or, as the case may be, at the latest time allowed for compliance.</content></subparagraph><subparagraph><num>(5)</num><content><mod>Section 38 has effect as if after “by him” there were inserted <quotedText>“ or on the acquisition of goods by that person from member States ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refunds in relation to new means of transport supplied to member States</heading><paragraph class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport that involves the removal of the goods to a member State from Northern Ireland, the Commissioners must, on a claim made in that behalf, refund to that person, as the case may be—</intro><level class="para1"><num>(a)</num><content>the amount of any VAT on the supply of that means of transport to that person, or</content></level><level class="para1"><num>(b)</num><content>the amount of any VAT paid by that person on the acquisition of that means of transport from a member State or on its importation into the United Kingdom as a result of its entry into Northern Ireland.</content></level></subparagraph><subparagraph><num>(2)</num><content>But the amount of VAT that is to be refunded under this paragraph is not to exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated.</content></subparagraph><subparagraph><num>(3)</num><intro>A claim for refund of VAT under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made within such time and in such form and manner as may be specified in regulations made by the Commissioners,</content></level><level class="para1"><num>(b)</num><content>contain such information as may be specified in those regulations, and</content></level><level class="para1"><num>(c)</num><content>be accompanied by such documents as may be specified in those regulations.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Application of Act to acquisitions in particular cases</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Crown application</heading><paragraph class="schProv1"><num>20</num><content>Subsections (3) and (4) of section 41 (application to the Crown) apply to NI acquisition VAT as they apply to VAT chargeable on the supply of goods.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Groups of companies</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><content>Section 43 (groups of companies) applies to an acquisition of goods from a member State as it would apply to an importation of those goods as if the reference in subsection (1)(c) to section 38 were omitted.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (9) of section 44 (supplies to groups) apply to input tax on acquisitions as they applies to input tax on supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Partnerships</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>Subsection (1) of section 45 (partnerships) applies to persons carrying on in partnership activities, other than carrying on a business, in the course or furtherance of which they acquire goods from a member State as it apples to persons carrying on a business in partnership.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (5) of that section apply to a liability for NI acquisition VAT as they apply to VAT on the supply of goods or services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Unincorporated bodies, personal representative etc</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><content>In section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) any reference to “<term refersTo="#term-a-business">a business</term>” includes any activity in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from a member State.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (3) of that section (no account to be taken in change of members of a club, association or organisation) applies in relation to the determination of whether goods are acquired from a member State by a club, association or organization mentioned in that subsection as it applies in relation to the determination of whether goods or services are supplied by such a club, association or organisation.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Agents</heading><paragraph class="schProv1"><num>24</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State by a person who is not a taxable person (“N”) and a taxable person (“T”) acts in relation to the acquisition and then supplies the goods in T's own name as agent of N, the goods are to be treated for the purposes of this Act as acquired and supplied by T as principal.</content></subparagraph><subparagraph><num>(2)</num><intro>Section 47 (agents) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to “subsection (1) above” were to “subsection (1) and paragraph 24(1) of Schedule 9ZA”;</content></level><level class="para1"><num>(b)</num><content>the reference in subsection (2A) to “subsection (1) above” were to “subsection (1) or paragraph 24(1) of Schedule 9ZA”.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>VAT representatives</heading><paragraph class="schProv1"><num>25</num><content>Subsection (1)(a) of section 48 (VAT representatives and security) applies to a person who, without being a taxable person, acquires goods in Northern Ireland from one or more member States as it applies to a person who, without being a taxable person, makes taxable supplies.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Margin schemes</heading><paragraph class="schProv1"><num>26</num><content><mod>Section 50A(5) (margin schemes) has effect as if after “supply,” there were inserted <quotedText>“ acquisition ”</quotedText>.</mod></content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Administration, collection and enforcement</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Breaches of regulatory provisions</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Section 69(1) (breaches of regulatory provisions) applies to a failure to comply with a requirement imposed under paragraph 42, 52 or 65(1) or (2)(a) of this Schedule as it applies to a requirement imposed under the provisions mentioned in subsection (1)(a) of that section.</content></subparagraph><subparagraph><num>(2)</num><content><mod>Section 69(2) has effect as if after “imposed under” there were inserted <quotedText>“ paragraph 64 or 65(2)(b) of Schedule 9ZA or ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Offences</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Any reference in section 72(1) or (8) (offences)—</intro><level class="para1"><num>(a)</num><content>to the evasion of VAT includes a reference to the obtaining of a refund under regulations made under paragraph 5(4) or under paragraph 19, and</content></level><level class="para1"><num>(b)</num><content>to the amount of VAT, in relation to such a refund, is to be construed as a reference to the amount falsely claimed by way of refund.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (5) of section 72 applies to a claim for a refund under regulations made under paragraph 5(4) or under paragraph 19 as it applies to a claim for a refund under the provisions mentioned in paragraph (a) of that subsection.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Failure to make returns</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><content>Subsection (3) of section 73 (failure to make returns etc) applies to an amount which by reason of the cancellation of a person's registration under paragraph 43(2), 43(5) or 53(5) ought not to have been paid as it applies to an amount which ought not to have been paid by reason of the cancellation of a person's registration under any of the provisions mentioned in that subsection.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (7) of that section applies to the acquisition of goods from a member State by a taxable person as it applies to the supply of goods to a taxable person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Interest on VAT</heading><paragraph class="schProv1"><num>30</num><content>Paragraph (c) of Section 74(1) applies to a person who was, but should no longer have been, exempted from registration (under Part 8 of this Schedule) under paragraph 44 as it applies to a person who was, but should no longer have been, exempted from registration under any of the provisions mentioned in that paragraph.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Assessment in cases of acquisitions of certain goods by non-taxable persons</heading><paragraph class="schProv1"><num>31</num><subparagraph><num>(1)</num><intro>Where a person who has, at a time when the person was not a taxable person, acquired in Northern Ireland from a member State any goods subject to a duty of excise or consisting in a new means of transport and—</intro><level class="para1"><num>(a)</num><content>notification of that acquisition has not been given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4) (whether before or after this paragraph comes into force),</content></level><level class="para1"><num>(b)</num><content>the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete, or</content></level><level class="para1"><num>(c)</num><content>there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,</content></level><wrapUp>the Commissioners may assess the amount of VAT due on the acquisition to the best of their judgment and notify their assessment to that person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>An assessment under this paragraph must be made within the time limits provided for in section 77 and may not be made after the later of—</intro><level class="para1"><num>(a)</num><content>2 years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4), and</content></level><level class="para1"><num>(b)</num><content>one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,</content></level><wrapUp>but (subject to section 77) where further such evidence comes to the Commissioners' knowledge after the making of an assessment under this section, another assessment may be made under this paragraph, in addition to any earlier assessment.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>Where an amount has been assessed and notified to any person under this paragraph, it is, subject to the provisions of this Act as to appeals, deemed to be an amount of VAT due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, notification to a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who made the acquisition in question is to be treated as notification to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Assessment of amounts due</heading><paragraph class="schProv1"><num>32</num><intro>Section 77 (time limits and supplementary assessments) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in subsection (1), in the words before paragraph (a), after “or 76” there were inserted <quotedText>“ or paragraph 31 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (a) of that subsection, after “importation” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in subsection (4), after “importation” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(d)</num><content><mod>in subsection (4C) after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(aza)</num><content>paragraph 40 or 44(2) of Schedule 9ZA,</content></level><level class="para1"><num>(azb)</num><content>paragraph 50 of that Schedule,</content></level><level class="para1"><num>(azc)</num><content>regulations under paragraph 73(4) of that Schedule,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(e)</num><content><mod>in subsection (6), after “73(6)(b)” there were inserted <quotedText>“ or paragraph 31(2)(b) of Schedule 9ZA ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Credit for, or repayment of, overstated or overpaid VAT</heading><paragraph class="schProv1"><num>33</num><content>In section 80 (credit for, or repayment of, overstated or overpaid VAT) has effect as if in subsection (3C) reference to VAT provisions included any provision of any EU instrument relating to VAT, or to any matter connected with VAT, that has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 (general implementation of withdrawal agreement).</content></paragraph></hcontainer></part><part><num>PART 7</num><heading>Appeals and supplementary provision</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Appeals</heading><paragraph class="schProv1"><num>34</num><subparagraph><num>(1)</num><intro>The following matters are to be treated as if they were included in the list of matters in subsection (1) of section 83 (matters subject to appeal to the tribunal)—</intro><level class="para1"><num>(a)</num><content>the VAT chargeable on the acquisition of goods from a member State;</content></level><level class="para1"><num>(b)</num><content>any claim for a refund under any regulations made by virtue of paragraph 5(4) of this Schedule;</content></level><level class="para1"><num>(c)</num><content>any direction under paragraph 9 of this Schedule;</content></level><level class="para1"><num>(d)</num><content>the amount of any refunds under paragraph 19 of this Schedule;</content></level><level class="para1"><num>(e)</num><content>an assessment under paragraph 31 of this Schedule, or the amount of such an assessment;</content></level><level class="para1"><num>(f)</num><intro>a decision of the Commissioners under paragraph 17 of Schedule 9ZB—</intro><level class="para2"><num>(i)</num><content>as to whether or not a person is to be approved as a Northern Ireland fiscal warehousekeeper or the conditions from time to time subject to which the person is so approved,</content></level><level class="para2"><num>(ii)</num><content>for the withdrawal of any such approval, or</content></level><level class="para2"><num>(iii)</num><content>for the withdrawal of Northern Ireland fiscal warehouse status from any premises.</content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Section 84 (further provisions relating to appeals) has effect as if in subsection (4)(c), after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplies spanning change of rate etc</heading><paragraph class="schProv1"><num>35</num><subparagraph><num>(1)</num><content>This paragraph applies where there is a change in the rate of VAT in force under section 2 or paragraph 16 of this Schedule or in the descriptions of exempt, zero-rated or reduced-rate acquisitions.</content></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any acquisition of goods from a member State which is affected by the change would not have been affected (in whole or in part) if it had been treated as taking place at the time of the first removal of the goods (see paragraph 4(5)), or</content></level><level class="para1"><num>(b)</num><content>any acquisition of goods from a member State which is not so affected would have been affected (in whole or in part) if it had been treated as taking place at the time of that removal,</content></level><wrapUp>the rate at which VAT is chargeable on the acquisition, or any question of whether it is an exempt, zero-rated or reduced-rate acquisition, is to be determined as at the time of the first removal of the goods, if the person making the acquisition so elects.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>References in this paragraph to a zero-rated acquisition is to an acquisition on which no NI acquisition VAT is charged as a result of provision made by or under paragraph 17 (zero-rating).</content></subparagraph><subparagraph><num>(4)</num><content>Reference in this paragraph to a reduced rate acquisition is to an acquisition on which NI acquisition VAT is charged at the rate in force under paragraph 16(1).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Failure of resolution under Provisional Collection of Taxes Act 1968</heading><paragraph class="schProv1"><num>36</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 NI acquisition VAT has been paid at a rate specified in the resolution by reference to a value determined under paragraph 8(3) of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>by virtue of section 1(6) or (7) or 5(3) of that Act any of that VAT is repayable in consequence of the restoration of a lower rate,</content></level><wrapUp>the amount repayable is to be the difference between the VAT paid by reference to that value at the rate specified in the resolution and the VAT that would have been payable by reference to that value at the lower rate.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of such a resolution NI acquisition VAT is chargeable at a rate specified in the resolution by reference to a value determined under paragraph 8(3) of this Schedule, but</content></level><level class="para1"><num>(b)</num><content>before the VAT is paid it ceases to be chargeable at that rate in consequence of the restoration of a lower rate,</content></level><wrapUp>the VAT chargeable at the lower rate is to be charged by reference to the same value as that by reference to which NI acquisition VAT would have been chargeable at the rate specified in the resolution.</wrapUp></subparagraph><subparagraph><num>(3)</num><content><mod>Section 90(3) (failure of resolution under Provisional Collection of Taxes Act 1968) has effect as if after “or 35” there were inserted <quotedText>“ or paragraph 19 of Schedule 9ZA ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refund of VAT to Government of Northern Ireland</heading><paragraph class="schProv1"><num>37</num><subparagraph><num>(1)</num><intro>Section 99 (refund of VAT to Government of Northern Ireland) applies to—</intro><level class="para1"><num>(a)</num><content>VAT charged on the acquisition of goods from a member State by the Government of Northern Ireland as it applies to VAT charged on the supply of goods or services to that Government, and</content></level><level class="para1"><num>(b)</num><content>any amount attributable to acquisitions of goods from a member State for the purpose of a business carried on by the Government of Northern Ireland as it applies to supplies for that purpose.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 8</num><heading>Registration in respect of acquisitions from member States</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>38</num><subparagraph><num>(1)</num><intro>A person who—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A or Part 9 of this Schedule,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule at the end of any month if, in the period beginning with 1 January of the year in which that month falls, that person had made relevant acquisitions whose value exceeds £85,000.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>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 Part of this Schedule at any time if there are reasonable grounds for believing that the value of the person's relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(2) or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 39.</content></subparagraph><subparagraph><num>(5)</num><content>In determining the value of any person⿿s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of a member State, for VAT on the transaction in pursuance of which the acquisition is made, is to be disregarded.</content></subparagraph><subparagraph><num>(6)</num><content>In determining the value of a person⿿s acquisitions for the purposes of sub-paragraph (1) or (2), acquisitions to which paragraph 19(6) of Schedule 9ZB (last acquisition or supply of goods before removal from Northern Ireland fiscal warehousing) applies are to be disregarded.</content></subparagraph></paragraph><paragraph class="schProv1"><num>39</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the person's relevant acquisitions in the year ending with 31 December last before that time did not have a value exceeding £85,000, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person's relevant acquisitions in the year immediately following that year will not exceed £85,000.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person⿿s relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>40</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability—</intro><level class="para1"><num>(a)</num><content>in the case of a liability under sub-paragraph (1) of paragraph 38, within 30 days of the end of the month when the person becomes so liable, and</content></level><level class="para1"><num>(b)</num><content>in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time“—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph (1)(a), means the end of the month following the month at the end of which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Entitlement to be registered etc</heading><paragraph class="schProv1"><num>41</num><subparagraph><num>(1)</num><content>Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that the person makes relevant acquisitions, the Commissioners must, if the person so requests, register the person with effect from the day on which the request is made or from such earlier date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make relevant acquisitions from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>Conditions imposed under sub-paragraph (2) may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>42</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 41(2) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes a relevant acquisition, that the person has made that acquisition.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 41(2)) has not been such a person during the period of the person's registration, the person ceases to have any intention of making relevant acquisitions.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>43</num><subparagraph><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Part of this Schedule has ceased since the person's registration to be registrable under this Part of this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 41(2) and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person's request to be registered, to make relevant acquisitions, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 41(2), did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><intro>The registration of a person who—</intro><level class="para1"><num>(a)</num><content>is registered under paragraph 41, or</content></level><level class="para1"><num>(b)</num><content>would not, if the person were not registered, be liable or entitled to be registered under any provision of this Act except that paragraph,</content></level><wrapUp>may not be cancelled with effect from any time before 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.</wrapUp></subparagraph><subparagraph><num>(7)</num><content>But sub-paragraph (6) does not apply to cancellation under sub-paragraph (3) or (5).</content></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraphs (4) and (6), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(9)</num><content>For the purposes of this paragraph, a person is registrable under this Part of this Schedule at any time when the person is liable to be registered under this Part of this Schedule or is a person who makes relevant acquisitions.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exemption from registration</heading><paragraph class="schProv1"><num>44</num><subparagraph><num>(1)</num><content>Where a person who makes or intends to make relevant acquisitions satisfies the Commissioners that any such acquisition would be an acquisition in pursuance of a transaction which would be zero-rated if it were a taxable supply by a taxable person, the Commissioners may, if the person so requests and the Commissioners think fit, exempt the person from registration under this Part of this Schedule until it appears to the Commissioners that the request should no longer be acted upon or is withdrawn.</content></subparagraph><subparagraph><num>(2)</num><content>Where a person who is exempted under this paragraph from registration under this Part of this Schedule makes any relevant acquisition in pursuance of any transaction which would, if it were a taxable supply by a taxable person, be chargeable to VAT otherwise than as a zero-rated supply, the person must notify the Commissioners of the change within 30 days of the date the acquisition was made.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>45</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>46</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>47</num><intro>For the purposes of this Part of this Schedule “<term refersTo="#term-relevant-acquisition">relevant acquisition</term>” means an acquisition that—</intro><level class="para1"><num>(a)</num><content>is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and</content></level><level class="para1"><num>(b)</num><content>is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.</content></level></paragraph></hcontainer></part><part><num>PART 9</num><heading>Registration in respect of distance sales from the EU to Northern Ireland</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>48</num><subparagraph><num>(1)</num><intro>A person who—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule on any day if, in the period beginning with 1 January of the year in which that day falls, that person has made relevant supplies whose value exceeds £70,000.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>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 Part of this Schedule where—</intro><level class="para1"><num>(a)</num><content>the person has exercised any option, in accordance with the law of any member State where the person is taxable, for treating relevant supplies made by that person as taking place outside that member State,</content></level><level class="para1"><num>(b)</num><content>the supplies to which the option relates involve the removal of goods from that member State and, apart from the exercise of the option, would be treated, in accordance with the law of that member State, as taking place in that member State, and</content></level><level class="para1"><num>(c)</num><content>the person makes a relevant supply at a time when the option is in force in relation to that person.</content></level></subparagraph><subparagraph><num>(3)</num><intro>A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Part of this Schedule if the person makes a supply that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods subject to a duty of excise,</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods to Northern Ireland by or under the directions of the person making the supply,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(4)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(3)or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(5)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 49.</content></subparagraph><subparagraph><num>(6)</num><content>In determining for the purposes of this paragraph the value of any relevant supplies, so much of the consideration for any supply as represents any liability of the supplier, under the law of a member State, for VAT on that supply is to be disregarded.</content></subparagraph><subparagraph><num>(7)</num><content>For the purposes of sub-paragraphs (1) and (2), supplies to which section 18B(4) or paragraph 19(6) of Schedule 9ZB (last supply of goods before removal from fiscal warehousing) apply are to be disregarded.</content></subparagraph></paragraph><paragraph class="schProv1"><num>49</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the relevant supplies made by the person in the year ending with 31 December last before that time did not have a value exceeding £70,000 and did not include any supply in relation to which the conditions mentioned in paragraph 48(3) were satisfied, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person's relevant supplies in the year immediately following that year will not exceed £70,000 and that those supplies will not include a supply in relation to which those conditions are satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time when such an option as is mentioned in paragraph 48(2) above is in force in relation to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>50</num><subparagraph><num>(1)</num><content>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability within the period of 30 days after the day on which the liability arises.</content></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person has notified them) with effect from the day on which the liability arose or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Request to be registered</heading><paragraph class="schProv1"><num>51</num><subparagraph><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><intro>satisfies the Commissioners that the person intends—</intro><level class="para2"><num>(i)</num><content>to exercise an option such as is mentioned in paragraph 48(2) and, from a specified date, to make relevant supplies to which that option will relate,</content></level><level class="para2"><num>(ii)</num><content>from a specified date to make relevant supplies to which any such option that the person has exercised will relate, or</content></level><level class="para2"><num>(iii)</num><content>from a specified date to make supplies in relation to which the conditions mentioned in paragraph 48(3) will be satisfied, and</content></level></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph (1) may—</intro><level class="para1"><num>(a)</num><content>be imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>52</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 51 by reference to any intention to exercise any option or to make supplies of any description must notify the Commissioners within 30 days of exercising that option or, as the case may be, of the first occasion after registration when the person makes such a supply, that the person has exercised the option or made such a supply.</content></subparagraph><subparagraph><num>(3)</num><content>A person who has exercised an option mentioned in paragraph 48(2) which, as a consequence of the option's revocation or otherwise, ceases to have effect in relation to any relevant supplies by the person must notify the Commissioners, within 30 days of the option⿿s ceasing so to have effect, that it has done so.</content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of this paragraph, a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 51) has not been such a person during the period of the person's registration, the person ceases to have any such intention as is mentioned in sub-paragraph (1)(a) of that paragraph.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>53</num><subparagraph><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 51 and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not, by the date specified in the person's request to be registered, begun to make relevant supplies, exercised the option in question or, as the case may be, begun to make supplies in relation to which the conditions mentioned in paragraph 48(3) are satisfied, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>But the Commissioners may not, under sub-paragraph (1) or (2), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>In determining for the purposes of sub-paragraph (3) whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not liable to be registered under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 51, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The registration of a person who has exercised an option mentioned in paragraph 48(2) may not be cancelled with effect from any time before the 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>54</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>55</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>56</num><intro>For the purposes of this Part of this Schedule “<term refersTo="#term-relevant-supply">relevant supply</term>” means a supply of goods that—</intro><level class="para1"><num>(a)</num><content>involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,</content></level><level class="para1"><num>(b)</num><content>does not involve the installation or assembly of the goods at a place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></paragraph></hcontainer></part><part><num>PART 10</num><heading>Call-off stock arrangements</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Where this Part of this Schedule applies</heading><paragraph class="schProv1"><num>57</num><subparagraph><num>(1)</num><intro>This Part of this Schedule applies where—</intro><level class="para1"><num>(a)</num><intro>goods forming part of the assets of any business are removed —</intro><level class="para2"><num>(i)</num><content>from Northern Ireland for the purpose of being taken to a place in a member State, or</content></level><level class="para2"><num>(ii)</num><content>from a member State for the purpose of being taken to a place in Northern Ireland,</content></level></level><level class="para1"><num>(b)</num><content>the goods are removed in the course or furtherance of that business by or under the directions of the person carrying on that business (“<term refersTo="#term-the-supplier">the supplier</term>”),</content></level><level class="para1"><num>(c)</num><content>the goods are removed with a view to their being supplied in the destination territory, at a later stage and after their arrival there, to another person (“<term refersTo="#term-the-customer">the customer</term>”),</content></level><level class="para1"><num>(d)</num><content>at the time of the removal the customer is entitled to take ownership of the goods in accordance with an agreement existing between the customer and the supplier,</content></level><level class="para1"><num>(e)</num><content>at the time of the removal the supplier does not have a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(f)</num><content>at the time of the removal the customer is identified for the purposes of VAT in accordance with the law of the destination territory and both the identity of the customer and the number assigned to the customer for the purposes of VAT by the destination territory are known to the supplier,</content></level><level class="para1"><num>(g)</num><content>as soon as reasonably practicable after the removal the supplier records the removal in the register provided for in Article 243(3) of Council Directive <ref eId="c00006" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref> of 28 November 2006 on the common system of value added tax, and</content></level><level class="para1"><num>(h)</num><content>the supplier includes the number mentioned in paragraph (f) in the recapitulative statement provided for in Article 262(2) of Council Directive <ref eId="c00007" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(2)</num><content>For the purposes of this Part of this Schedule, where the destination territory is Northern Ireland, a customer is identified for the purposes of VAT in accordance with the law of the destination territory if the customer is registered under this Act and is identified for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-the-destination-territory">the destination territory</term>” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), Northern Ireland, and</content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-origin-territory">the origin territory</term>” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), the member State concerned.</content></level></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal of the goods not to be treated as a supply</heading><paragraph class="schProv1"><num>58</num><content>The removal of the goods from the origin territory is not to be treated by reason of paragraph 30 of Schedule 9ZB as a supply of goods by the supplier.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods transferred to the customer within 12 months of arrival</heading><paragraph class="schProv1"><num>59</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph (2) apply if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs.</content></level></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time of the transfer mentioned in sub-paragraph (1),</content></level><level class="para1"><num>(c)</num><content>the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and</content></level><level class="para1"><num>(d)</num><content>an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><intro>In sub-paragraph (2) and in paragraphs 60(2) and 61(2) “<term refersTo="#term-the-relevant-territory">the relevant territory</term>” means—</intro><level class="para1"><num>(a)</num><content>where the origin territory is Northern Ireland, the United Kingdom, or</content></level><level class="para1"><num>(b)</num><content>where the origin territory is a member State, that member State.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relevant event occurs within 12 months of arrival</heading><paragraph class="schProv1"><num>60</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph (2) apply (subject to paragraph 62) if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory a relevant event occurs, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.</content></level></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph 59(3)) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time the relevant event occurs, and</content></level><level class="para1"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods not transferred and no relevant event occurs within 12 months of arrival</heading><paragraph class="schProv1"><num>61</num><subparagraph><num>(1)</num><content>The rules in sub-paragraph (2) apply (subject to paragraph 62) if during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier does not transfer the whole property in the goods to the customer and no relevant event occurs.</content></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph 59(3)) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the beginning of the day following the expiry of the period of 12 months mentioned in sub-paragraph (1), and</content></level><level class="para1"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exception to paragraphs 60 and 61: goods returned to origin territory</heading><paragraph class="schProv1"><num>62</num><intro>The rules in paragraphs 60(2) and 61(2) do not apply if during the period of 12 months beginning with the day the goods arrive in the destination territory—</intro><level class="para1"><num>(a)</num><content>the goods are returned to the origin territory by or under the direction of the supplier, and</content></level><level class="para1"><num>(b)</num><content>the supplier records the return of the goods in the register provided for in Article 243(3) of Council Directive <ref eId="c00008" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “relevant event”</heading><paragraph class="schProv1"><num>63</num><subparagraph><num>(1)</num><intro>For the purposes of this Part of this Schedule each of the following events is a relevant event—</intro><level class="para1"><num>(a)</num><content>the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph (2)),</content></level><level class="para1"><num>(b)</num><content>the supplier forms an intention to supply the goods to the customer otherwise than in the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier establishes a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(d)</num><content>the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(e)</num><content>the goods are removed from the destination territory by or under the directions of the supplier otherwise than for the purpose of being returned to the origin territory, or</content></level><level class="para1"><num>(f)</num><content>the goods are destroyed, lost or stolen.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But the event mentioned in paragraph (a) of sub-paragraph (1) is not a relevant event for the purposes of this Part of this Schedule if—</intro><level class="para1"><num>(a)</num><content>at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”),</content></level><level class="para1"><num>(b)</num><content>at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination territory in the recapitulative statement provided for in Article 262(2) of Council Directive <ref eId="c00009" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>, and</content></level><level class="para1"><num>(d)</num><content>as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243(3) of Council Directive <ref eId="c00010" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the destination territory is Northern Ireland, the reference in sub-paragraph (2)(c) to the number assigned to the substitute customer for the purposes of VAT is to the number assigned to the substitute customer for the purposes of VAT in the United Kingdom along with an NI VAT identifier.</content></subparagraph><subparagraph><num>(4)</num><content>In a case where sub-paragraph (2) applies, references in this Part of this Schedule to the customer are to be then read as references to the substitute customer.</content></subparagraph><subparagraph><num>(5)</num><content>In a case where the goods are destroyed, lost or stolen but it is not possible to determine the date on which that occurred, the goods are to be treated for the purposes of this Part of this Schedule as having been destroyed, lost or stolen on the date on which they were found to be destroyed or missing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Record keeping by the supplier</heading><paragraph class="schProv1"><num>64</num><content>In a case where the origin territory is Northern Ireland, any record made by the supplier in pursuance of paragraph 57(1)(g), 62(b) or 63(2)(d) must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Record keeping by the customer</heading><paragraph class="schProv1"><num>65</num><subparagraph><num>(1)</num><content>In a case where the destination territory is Northern Ireland, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of Council Implementing <ref href="http://www.legislation.gov.uk/european/regulation/2011/0282">Regulation (EU) No. 282/2011</ref> of 15 March 2011 laying down implementing measures for Directive <ref eId="c00011" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref> on the common system of value added tax.</content></subparagraph><subparagraph><num>(2)</num><intro>A record made under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made in a register kept by the customer for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 11</num><heading>Modification of other Schedules</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration in respect of taxable supplies: UK establishment (Schedule 1)</heading><paragraph class="schProv1"><num>66</num><subparagraph><num>(1)</num><intro>Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if—</intro><level class="para1"><num>(a)</num><content>the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration);</content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (7), after “are supplied” there were inserted <quotedText>“ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (9)—</intro><level class="para2"><num>(i)</num><content><mod>after “section 18B(4)” there were inserted <quotedText>“ or paragraph 19(5) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “supply” there were inserted <quotedText>“ or acquisition ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><level class="para1"><num>(c)</num><content>any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted <quotedText>“ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)</heading><paragraph class="schProv1"><num>67</num><content>Paragraph 3 of Schedule 1A (registration in respect of taxable supplies: non-UK establishment) has effect as if the provisions mentioned in paragraphs (a) to (e) of that paragraph included paragraphs 43(5) and 53(5) of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration: disposals of assets where repayment is claimed (Schedule 3A)</heading><paragraph class="schProv1"><num>68</num><intro>Paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after “or 1A” there were inserted <quotedText>“ or Part 8 or 9 of Schedule 9ZA ”</quotedText>, and</mod></content></level><level class="para1"><num>(b)</num><content>the provisions mentioned in sub-paragraph (2) included paragraphs 43(5) and 53(5) of this Schedule.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of supplies: special cases (Schedule 6)</heading><paragraph class="schProv1"><num>69</num><subparagraph><num>(1)</num><intro>Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted <quotedText>“ , or acquiring in Northern Ireland from a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><intro>in that sub-paragraph, in the definition of “stock in trade”—</intro><level class="para2"><num>(i)</num><content><mod>in paragraph (a) of that definition, after “supplied to” there were inserted <quotedText>“ or acquired in Northern Ireland from a member State by ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in paragraph (b) of that definition, after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (6)(a)—</intro><level class="para2"><num>(i)</num><content><mod>after “supplied” there were inserted <quotedText>“ , acquired in Northern Ireland from a member State ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><intro>In paragraph 6(1) of that Schedule—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (b), after “Schedule 4” there were inserted <quotedText>“ or paragraph 30 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c), for “that Schedule;” there were substituted <quotedText>“ Schedule 4; or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>after that paragraph there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(d)</num><content>paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating (Schedule 8)</heading><paragraph class="schProv1"><num>70</num><intro>Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in Note (1), after “goods are” there were inserted <quotedText>“ acquired from a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in Note (5N), in paragraph (b), after “made a” there were inserted <quotedText>“ reckonable zero-rated acquisition, or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in Note (5O), in paragraph (b), after “zero-rated” there were inserted <quotedText>“ acquisition or ”</quotedText>;</mod></content></level><level class="para1"><num>(d)</num><content><mod>in Note (5T), after the definition of “in the required form” there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-reckonable-zero-rated-acquisition">reckonable zero-rated acquisition</term>”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.</quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exempt supplies (Schedule 9)</heading><paragraph class="schProv1"><num>71</num><intro>Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (a) of item 1, after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in Note (7)(a), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in Note (9)—</intro><level class="para2"><num>(i)</num><content><mod>in the words before paragraph (a), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in paragraph (b), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(d)</num><intro>in Note (10)—</intro><level class="para2"><num>(i)</num><content><mod>after “on a supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “that supply”, there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(e)</num><intro>in Note (15)—</intro><level class="para2"><num>(i)</num><content><mod>after “anything the supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “be a supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></level></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Avoidance (Schedules 9A and 11A)</heading><paragraph class="schProv1"><num>72</num><subparagraph><num>(1)</num><content><mod>Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has effect as if, in paragraph (a), after “importation” there were inserted <quotedText>“ or acquisition ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(2)</num><content>Schedule 11A (disclosure of avoidance schemes) has effect as if the reference to VAT “incurred” by a taxable person in paragraph 2A(1)(b) included VAT on the acquisition by the person of any goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Accounting for VAT and payment of VAT (Schedule 11)</heading><paragraph class="schProv1"><num>73</num><subparagraph><num>(1)</num><intro>Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—</intro><level class="para1"><num>(a)</num><content>specified in the regulations, or</content></level><level class="para1"><num>(b)</num><content>specified by the Commissioners in accordance with the regulations,</content></level><wrapUp>of statements containing such particulars of transactions in which the taxable persons are concerned and to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be so specified.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (1) applies to transactions involving the movement of goods between a member State and Northern Ireland, or between member States.</content></subparagraph><subparagraph><num>(3)</num><content>Sections 65 and 66 (inaccuracies in, or and failure to submit, section 55A statements) apply to any statement which is required to be submitted to the Commissioners in accordance with regulations under sub-paragraph (1) as they apply to a section 55A statement.</content></subparagraph><subparagraph><num>(4)</num><intro>Regulations under this paragraph may make provision in relation to cases where—</intro><level class="para1"><num>(a)</num><content>any goods which are subject to a duty of excise or consist in a new means of transport are acquired in Northern Ireland from a member State by any person,</content></level><level class="para1"><num>(b)</num><content>the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply, and</content></level><level class="para1"><num>(c)</num><content>that person is not a taxable person at the time of the acquisition,</content></level><wrapUp>for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations or (in the case of the notification requirement) by the Commissioners in accordance with the regulations.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4)—</intro><level class="para1"><num>(a)</num><content>to contain such particulars relating to the notified acquisition and any VAT chargeable in relation to it as may be specified in the regulations or by the Commissioners in accordance with the regulations, and</content></level><level class="para1"><num>(b)</num><content>to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.</content></level></subparagraph><subparagraph><num>(6)</num><intro>Regulations under this paragraph may provide for—</intro><level class="para1"><num>(a)</num><content>the time when any invoice described in regulations under paragraph 4(1)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB is to be treated as having been issued;</content></level><level class="para1"><num>(b)</num><content>VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.</content></level></subparagraph><subparagraph><num>(7)</num><content>Sub-paragraphs (1) to (4), (5) and (6) are to be treated, for the purposes of this Act, as if they were contained in paragraph 2 of Schedule 11.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Administration, collection and enforcement (Schedule 11)</heading><paragraph class="schProv1"><num>74</num><subparagraph><num>(1)</num><intro>Paragraph 2 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (5A)(b), after “transport” there were inserted <quotedText>“ acquired from a member State, or ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (5B)(a), after “chargeable on its” there were inserted <quotedText>“ acquisition or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (5D) in the definition of “relevant person”—</intro><level class="para2"><num>(i)</num><content><mod>before paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(a)</num><content>where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para2"><num>(ii)</num><content><mod>after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(c)</num><intro>in any other case—</intro><level class="para2"><num>(i)</num><content>the owner of the means of transport at the time of its arrival in the United Kingdom, or</content></level><level class="para2"><num>(ii)</num><content>where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.</content></level></level></quotedStructure></mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.</content></subparagraph><subparagraph><num>(3)</num><content>Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).</content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 6 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>after sub-paragraph (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(1A)</num><content>Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require.</content></subsection></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (2), after “sub-paragraph (1)” there were inserted <quotedText>“ or (1A) ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(5)</num><intro>Paragraph 8(1) of Schedule 11 applies—</intro><level class="para1"><num>(a)</num><content>to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and</content></level><level class="para1"><num>(b)</num><content>to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(6)</num><content><mod>Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted <quotedText>“ or paragraph 73(1) or (4) of Schedule 9ZA ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer></part><part><num>PART 12</num><heading>Modification of other Acts</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Diplomatic privileges etc</heading><paragraph class="schProv1"><num>75</num><subparagraph><num>(1)</num><intro>The following provisions apply to NI acquisition VAT as they apply to value added tax charged in accordance with section 1(1)(c) of this Act—</intro><level class="para1"><num>(a)</num><content>section 2(5A) of the Diplomatic Privileges Act 1964 (application of Vienna Convention);</content></level><level class="para1"><num>(b)</num><content>paragraph 10(1A) of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges);</content></level><level class="para1"><num>(c)</num><content>section 1(8A) of the Consular Relations Act 1968 (application of Vienna Convention);</content></level><level class="para1"><num>(d)</num><content>paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 (privileges and immunities);</content></level><level class="para1"><num>(e)</num><content>section 1(5) of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes).</content></level></subparagraph><subparagraph><num>(2)</num><content>Section 8 of the Consular Relations Act 1968 applies to VAT charged on the acquisition of oil in Northern Ireland from a member State as it applies to VAT charged on the importation of oil.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Customs and Excise Duties (General Reliefs) Act 1979</heading><paragraph class="schProv1"><num>76</num><content><mod>Section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide reliefs for VAT etc) has effect as if, in subsection (4), in the definition of “value added tax” after “goods” there were inserted <quotedText>“ or on the acquisition of goods from a member State ”</quotedText>.</mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Vehicle Excise and Registration Act 1994</heading><paragraph class="schProv1"><num>77</num><intro>Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (a), after “United Kingdom” there were inserted <quotedText>“ , or on the acquisition of the vehicle from a member State, ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c), after “charged on the” there were inserted <quotedText>“ acquisition or ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance Act 2008</heading><paragraph class="schProv1"><num>78</num><subparagraph><num>(1)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (information and inspection powers) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>premises are used in connection with the acquisition of goods from member States under taxable acquisitions and goods to be so acquired or documents relating to such goods are on those premises,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (2), in paragraph (c), after “taxable supplies” there were inserted <quotedText>“ , the acquisition of goods from member States under taxable acquisitions ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(2)</num><intro>Paragraph 34 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>the acquisition of goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (4), after “Schedule 4” there were inserted <quotedText>“ and paragraph 3 of Schedule 9ZA ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(3)</num><content><mod>Paragraph 1 of Schedule 41 to that Act has effect as if in the table there were inserted the following entries—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:50%"/><default:col style="width:50%"/></default:colgroup><default:tbody><default:tr><default:td>Value added tax</default:td><default:td>Obligations under paragraphs 40 and 44(2) of Schedule 9ZA to VATA 1994 (obligations to notify liability to register and notify acquisition affecting exemption from registration).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td>Obligation under paragraph 50 of Schedule 9ZA to VATA 1994 (obligation to notify liability to register).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td>Obligation under regulations under paragraph 73(4) of Schedule 9ZA to VATA 1994 (obligation to give notification of acquisition of goods from a member State).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of paragraph 7 of that Schedule—</intro><level class="para1"><num>(a)</num><content>in a case of a failure to comply with an obligation under regulations under paragraph 73(4) of this Schedule, the “potential lost revenue” is the value added tax on the acquisition to which the failure relates (instead of as provided for by paragraph 7(6) of that Schedule), and</content></level><level class="para1"><num>(b)</num><content>the “<term refersTo="#term-relevant-period">relevant period</term>” in relation to a failure to comply with paragraph 44(2) of this Schedule is the period beginning on the date of the change or alteration concerned and ending on the date on which HMRC received notification of, or otherwise became fully aware of, that change or alteration.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In a case to which sub-paragraph (6) of paragraph 7 of that Schedule applies (whether as a result of sub-paragraph (3) of this paragraph or otherwise), the amount of the “potential lost revenue” as determined in accordance with that sub-paragraph is—</intro><level class="para1"><num>(a)</num><content>if the amount of the tax mentioned in that sub-paragraph includes tax on an acquisition of goods from a member State, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on the supply in pursuance of which the goods were acquired under the law of that member State, and</content></level><level class="para1"><num>(b)</num><content>if the amount of that tax includes tax chargeable as a result of paragraph 29 of Schedule 9ZB on a supply, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on that supply under the law of a member State.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance Act 2016</heading><paragraph class="schProv1"><num>79</num><intro>Schedule 18 to the Finance Act 2016 (serial tax avoidance) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph 5(4), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content>the references to VAT “incurred” by a taxable person in paragraphs 6(1)(b) and 36(7)(b) included VAT on the acquisition by the person of any goods from a member State.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance (No. 2) Act 2017</heading><paragraph class="schProv1"><num>80</num><intro>Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State;</content></level><level class="para1"><num>(b)</num><content><mod>in paragraph 6(5), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></paragraph></hcontainer></part><part><num>PART 13</num><heading>Interpretive provisions</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Taxation under the laws of member States etc</heading><paragraph class="schProv1"><num>81</num><subparagraph><num>(1)</num><content>References in this Act, in relation to a member State, to the law of that member State are to be construed as confined to so much of the law of that member State as for the time being has effect for the purposes of any EU instrument relating to VAT.</content></subparagraph><subparagraph><num>(2)</num><content>References in this Act to a person being taxable in a member State are references to that person being taxable under so much of the law of that member State as makes provision for purposes corresponding, in relation to that member State, to the purposes of so much of this Act as makes provision as to whether a person is a taxable person.</content></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations make provision for the manner in which any of the following are to be or may be proved for any of the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>the effect of any provisions of the law of any member State;</content></level><level class="para1"><num>(b)</num><content>that provisions of any such law correspond, in relation to any member State, to any provision of this Act;</content></level><level class="para1"><num>(c)</num><content>that provisions of any such law have a purpose corresponding, in relation to any member State, to the purpose of any provision of this Act.</content></level></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations provide—</intro><level class="para1"><num>(a)</num><content>for a person to be treated for prescribed purposes of this Act as taxable in a member State only where the person has given such notification, and furnished such other information, to the Commissioners as may be prescribed;</content></level><level class="para1"><num>(b)</num><content>for the form and manner in which any notification or information is to be given or furnished under the regulations and what the notification or information must contain;</content></level><level class="para1"><num>(c)</num><content>for the proportion of any consideration for any transaction which is to be taken for the purposes of this Act as representing a liability, under the law of a member State, for VAT to be conclusively determined by reference to such invoices or in such other manner as may be prescribed.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In any proceedings (whether civil or criminal), a certificate of the Commissioners—</intro><level class="para1"><num>(a)</num><content>that a person was or was not, at any date, taxable in a member State, or</content></level><level class="para1"><num>(b)</num><content>that any VAT payable under the law of a member State has or has not been paid,</content></level><wrapUp>is sufficient evidence of that fact until the contrary is proved, and any document purporting to be a certificate under this subsection is deemed to be such a certificate until the contrary is proved.</wrapUp></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Territories included in references to member States etc</heading><paragraph class="schProv1"><num>82</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations provide for the territory of the European Union, or for the member States, to be treated for any of the purposes of this Act as including or excluding such territories as may be prescribed.</content></subparagraph><subparagraph><num>(2)</num><content>Without prejudice to the generality of the powers conferred by sub-paragraph (1) and section 16, the Commissioners may, for any of the purposes of this Act, by regulations provide for prescribed provisions of any customs and excise legislation to apply in relation to cases where any territory is treated under sub-paragraph (1) as excluded from the territory of the European Union, with such exceptions and adaptations as may be prescribed.</content></subparagraph><subparagraph><num>(3)</num><content>In sub-paragraph (2) the reference to customs and excise legislation is a reference to any provision (whenever passed, made or adopted) which has effect in relation to, or to any assigned matter connected with, the importation or exportation of goods or movements of goods between Northern Ireland and Great Britain.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph (3) “<term refersTo="#term-assigned-matter">assigned matter</term>” has the same meaning as in the Management Act.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “new means of transport”</heading><paragraph class="schProv1"><num>83</num><subparagraph><num>(1)</num><intro>In this Act “means of transport” in the expression “<term refersTo="#term-new-means-of-transport">new means of transport</term>” means any of the following if they are intended for the transport of persons or goods—</intro><level class="para1"><num>(a)</num><content>any ship exceeding 7.5 metres in length;</content></level><level class="para1"><num>(b)</num><content>any aircraft the take-off weight of which exceeds 1550 kilograms;</content></level><level class="para1"><num>(c)</num><intro>any motorized land vehicle which—</intro><level class="para2"><num>(i)</num><content>has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or</content></level><level class="para2"><num>(ii)</num><content>is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.</content></level></level></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time—</intro><level class="para1"><num>(a)</num><intro>the period that has elapsed since its first entry into service is—</intro><level class="para2"><num>(i)</num><content>in the case of a ship or aircraft, a period of more than 3 months, and</content></level><level class="para2"><num>(ii)</num><content>in the case of a land vehicle, a period of more than 6 months. and</content></level></level><level class="para1"><num>(b)</num><intro>it has, since its first entry into service, travelled under its own power—</intro><level class="para2"><num>(i)</num><content>in the case of a ship, for more than 100 hours,</content></level><level class="para2"><num>(ii)</num><content>in the case of an aircraft, for more than 40 hours, and</content></level><level class="para2"><num>(iii)</num><content>in the case of a land vehicle, for more than 6000 kilometres.</content></level></level></subparagraph><subparagraph><num>(3)</num><intro>The Treasury may by order vary this paragraph—</intro><level class="para1"><num>(a)</num><content>by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content>by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new.</content></level></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>VAT charged in a member State</heading><paragraph class="schProv1"><num>84</num><content>Where the context requires it, references in this Schedule to VAT means value added tax charged in accordance with the law of a member State (instead of in accordance with this Act).</content></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule"><num>SCHEDULE 9ZB<authorialNote class="referenceNote"> Section 40A(2)</authorialNote></num><heading>Goods removed to or from Northern Ireland and supply rules</heading><part><num>PART 1</num><heading>Importations</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Importations</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><content>The importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland is not an importation for the purposes of value added tax.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, no charge to VAT occurs on the importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland (but see paragraph 1 of Schedule 9ZA, which imposes a charge to VAT on the acquisition of goods in Northern Ireland from a member State).</content></subparagraph><subparagraph><num>(3)</num><content>VAT on the importation of any other goods imported into the United Kingdom as a result of their entry into Northern Ireland is to be charged and payable as if it were relevant NI import duty (instead of as provided under section 1(4)).</content></subparagraph><subparagraph><num>(4)</num><intro>Sub-paragraph (3) is to be taken as applying, in relation to any VAT chargeable on the importation of such goods—</intro><level class="para1"><num>(a)</num><content>any provision of Union customs legislation that is relevant to the charging of relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>any provision made by or under Part 1 of TCTA 2018 that is relevant to the charging of that duty.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Section 15 (meaning of “importation of goods” into the United Kingdom) applies to the importation of such goods as if—</intro><level class="para1"><num>(a)</num><content>any reference to import duty were to relevant NI import duty;</content></level><level class="para1"><num>(b)</num><content>the references in subsections (2) and (3) to a Customs, storage, transit or inward processing procedure were to a procedure corresponding to such a procedure under Union customs legislation, and</content></level><level class="para1"><num>(c)</num><content>the reference in subsection (3)(b) to section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act included any provision (including any provision of Union customs legislation) corresponding to those provisions that may apply to those goods.</content></level></subparagraph><subparagraph><num>(6)</num><intro>In section 16 (application of customs enactments)—</intro><level class="para1"><num>(a)</num><content>subsection (1) applies to the importation of such goods as if the reference to “other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom” included any provision of Union customs legislation that applies in relation to relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>subsections (3) and (4) apply to sub-paragraph (4) of this paragraph as they apply to subsection (2) of that section.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision made by provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged on such an importation.</content></level></subparagraph><subparagraph><num>(8)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-ni-import-duty">relevant NI import duty</term>” means duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland), and in relation to goods of a description specified in regulations under section 30B(1) of that Act, means that duty as it would be charged if that description were not specified;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-goods">Union goods</term>” has the meaning it has in that Regulation.</content></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of imports</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><content>For the purposes of this Act, the value of goods imported into the United Kingdom as a result of their entry into Northern Ireland is their value as if determined for the purposes of relevant NI import duty, whether or not the goods are subject to that duty.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, section 21(1) (value of imported goods) does not apply in relation to such goods.</content></subparagraph><subparagraph><num>(3)</num><intro>Subsections (2) to (7) of section 21 apply in relation to such goods (and sub-paragraph (1) is subject to those subsections) as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to the rules mentioned in subsection (1) of that section were to the rules mentioned in sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content><mod>in subsection (2)(c), after “United Kingdom” there were inserted <quotedText>“ or a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content>the reference in subsection (2A) to the temporary admission procedure under Part 1 of TCTA 2018 were to the procedure that corresponds to that procedure under Union customs legislation.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Movements between Northern Ireland and Great Britain</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Movements between Northern Ireland and Great Britain</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>A supply of goods that involves the removal of goods from Northern Ireland to Great Britain or vice versa is zero-rated (see section 30(1)) if such other conditions, if any, as may be specified in regulations or imposed by the Commissioners are fulfilled.</content></subparagraph><subparagraph><num>(2)</num><content>Where goods are removed from Northern Ireland to Great Britain, VAT is charged on the entry of those goods into Great Britain as if those goods had been imported into the United Kingdom.</content></subparagraph><subparagraph><num>(3)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies in relation to VAT charged as a result of sub-paragraph (2);</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purpose of value added tax applies to such a removal (and references in any such provision to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where goods are removed from Great Britain to Northern Ireland, VAT is charged on the entry of those goods into Northern Ireland as if those goods had been imported into the United Kingdom as a result of their entry (from a place outside the United Kingdom) into Northern Ireland.</content></subparagraph><subparagraph><num>(5)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies (as modified by or under Part 1 of this Schedule) in relation to VAT charged as a result of sub-paragraph (4);</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purposes of VAT applies (as modified by or under that Part) to such a removal (and references in this Act to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph><num>(6)</num><intro>Sub-paragraphs (3) and (5)—</intro><level class="para1"><num>(a)</num><content>do not apply so far as the context otherwise requires, and</content></level><level class="para1"><num>(b)</num><content>are subject to the other provisions of this Part of this Schedule.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Treasury may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged as a result of sub-paragraph (2) or (4);</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged as a result of sub-paragraph (4).</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability for VAT on movements between Great Britain and Northern Ireland</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><content>This paragraph applies to a removal of goods from Northern Ireland to Great Britain or vice versa, instead of section 15 (general provision relating to imported goods).</content></subparagraph><subparagraph><num>(2)</num><intro>Goods are treated as imported—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, when a liability to pay duty under section 30C of TCTA 2018 (duty on potentially imported goods) in respect of those goods is, or on the relevant assumptions would be, incurred, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, when a liability to pay duty under section 40A of TCTA 2018 (duty on certain goods removed to Northern Ireland) in respect of those goods is, or on the relevant assumptions would be, incurred.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the removal is made in the course of a taxable supply made by a taxable person, the taxable person is the person who is treated as having imported the goods.</content></subparagraph><subparagraph><num>(4)</num><intro>Otherwise, each person who—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, is, or on the relevant assumptions would be, liable to pay duty under section 30C of TCTA 2018 in respect of those goods, or</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, is, or on the relevant assumptions would be, liable to pay duty under section 40A of TCTA 2018 in respect of those goods,</content></level><wrapUp>is a person who is treated as having imported the goods.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph “the relevant assumptions” are—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, an assumption that duty under section 30C of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, an assumption that duty under section 40A of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(c)</num><content>in a case where there is no obligation to present the goods to customs on their arrival in the part of the United Kingdom to which they are removed, an assumption that there is such an obligation,</content></level><level class="para1"><num>(d)</num><content>an assumption that a liability to duty at a nil rate is replaced by a liability to duty at a higher rate, and</content></level><level class="para1"><num>(e)</num><content>an assumption that no relief from duty is available.</content></level></subparagraph><subparagraph><num>(6)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>for any other person to be treated as importing the goods (instead of, or as well as, any person treated as importing the goods as a result of sub-paragraph (3) or (4));</content></level><level class="para1"><num>(b)</num><content>about (including provision modifying) the application, in relation to such a person, of any provision made by or under any enactment that has effect for the purposes of, or in connection with the enforcement of, any obligation to account for and pay VAT;</content></level><level class="para1"><num>(c)</num><content>for requiring any relevant person liable to VAT as a result of provision made by or under this paragraph to give to the Commissioners such notification of the removal of goods in question, and for such VAT to be paid, in such form or manner as may be specified in the regulations or by the Commissioners in accordance with the regulations.</content></level></subparagraph><subparagraph><num>(7)</num><content>A person is “<term refersTo="#term-relevant">relevant</term>” for the purposes of sub-paragraph (6)(c) if the person was not a taxable person at the time they became liable to the VAT in question.</content></subparagraph><subparagraph><num>(8)</num><content>If two or more persons are treated as having imported goods those persons are jointly and severally liable to any VAT that is payable on the removal that is treated as an importation as a result of paragraph 3.</content></subparagraph><subparagraph><num>(9)</num><content>The preceding provisions of this paragraph, and any provision made under sub-paragraph (6)(a), are to be ignored in reading any reference to importation or to an importer in anything applied for the purposes of this Act by section 16(1) or (2).</content></subparagraph><subparagraph><num>(10)</num><content>But sub-paragraph (9) does not apply so far as the context otherwise requires or provision to the contrary is contained in regulations under section 16(3).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of goods removed from Northern Ireland to Great Britain</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>This paragraph applies where goods are removed from Northern Ireland to Great Britain and—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply, or</content></level><level class="para1"><num>(b)</num><content>the last supply of those goods before their removal is zero-rated as a result of that removal.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this paragraph applies—</intro><level class="para1"><num>(a)</num><content>section 21 (value of imported goods) does not apply for the purpose of determining the value of those goods, and</content></level><level class="para1"><num>(b)</num><intro>the value of those goods is to be treated as—</intro><level class="para2"><num>(i)</num><content>in a case falling within sub-paragraph (1)(a), the value of the supply in accordance with section 19 and Schedule 6 (value of supply of goods), and</content></level><level class="para2"><num>(ii)</num><content>in a case falling within sub-paragraph (1)(b), the value of the last supply of those goods before their removal as determined in accordance with that section and that Schedule.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relief for qualifying Northern Ireland goods</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><content>No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person.</content></subparagraph><subparagraph><num>(2)</num><content>But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if the last supply of those goods before their removal is zero-rated as a result of that removal.</content></subparagraph><subparagraph><num>(3)</num><intro>Any VAT that is chargeable as a result of sub-paragraph (2) becomes chargeable from the later of—</intro><level class="para1"><num>(a)</num><content>the time when the goods were treated as having been imported as a result of the removal, and</content></level><level class="para1"><num>(b)</num><content>the time at which that last supply becomes zero-rated.</content></level></subparagraph><subparagraph><num>(4)</num><content>In this paragraph “<term refersTo="#term-qualifying-northern-ireland-goods">qualifying Northern Ireland goods</term>” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating of supplies made before declaration on removal</heading><paragraph class="schProv1"><num>7</num><intro>Item 1 of Group 13 of Schedule 8 (zero-rating)—</intro><level class="para1"><num>(a)</num><content>applies to a supply of goods which are removed from Great Britain to Northern Ireland as if the reference to a Customs declaration were to such a declaration made for the purposes of Union customs legislation (rather than under Part 1 of TCTA 2018);</content></level><level class="para1"><num>(b)</num><content>does not apply to goods which are removed from Northern Ireland to Great Britain where no Customs declaration under Part 1 of TCTA 2018 is required to be made in respect of the removal of the goods.</content></level></paragraph></hcontainer></part><part><num>PART 3</num><heading>Modifications in relation to exports</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Movements of goods by charities</heading><paragraph class="schProv1"><num>8</num><intro>Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Great Britain to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods exported from Northern Ireland</heading><paragraph class="schProv1"><num>9</num><content>Section 30(6) (zero-rating of exports by supplier) has effect as if reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating regulations</heading><paragraph class="schProv1"><num>10</num><intro>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Northern Ireland to Great Britain, or vice versa, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating of supply of exported goods let on hire</heading><paragraph class="schProv1"><num>11</num><content>Section 30(9) (zero-rating of supply of exported goods let on hire) has effect as if the reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of section 30(10)</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><content>Where a supply of goods has been zero-rated under paragraph 3(1), or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to Great Britain, section 30(10) (forfeiture of goods found in the United Kingdom) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated under paragraph 3(1), or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Great Britain to Northern Ireland, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relief from VAT on importation of goods</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) has effect as if any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><content>That section has effect in relation to a removal of goods from Northern Ireland to Great Britain (which is treated as an importation as a result of paragraph 3(3)) as if any reference to the export of goods included their removal from Great Britain to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>That section has effect in relation to a removal of goods from Great Britain to Northern Ireland (which is treated as an importation as a result of paragraph 3(5)) as if any reference to the export of goods included their removal from Northern Ireland to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Schedule 8: modifications to Group 13 and 15</heading><paragraph class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>Item 3 of Group 13 of Schedule 8 (zero-rating) has effect as if the reference to goods for export did not include goods for export from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><intro>Group 15 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States;</content></level><level class="para1"><num>(b)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Great Britain to Northern Ireland or vice versa;</content></level><level class="para1"><num>(c)</num><content><mod>after item 3 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>3A</num><intro>The removal by a charity of goods donated to it—</intro><level class="para1"><num>(a)</num><content>from Great Britain to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>from Northern Ireland to Great Britain.</content></level></section></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Warehouses</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of sections 18 and 18A</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><intro>Section 18 (place and time of supply) has effect as if—</intro><level class="para1"><num>(a)</num><intro>every reference to the United Kingdom were to Great Britain, other than the references—</intro><level class="para2"><num>(i)</num><content>in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and</content></level><level class="para2"><num>(ii)</num><content>in the definition of “warehouse” in subsection (6);</content></level></level><level class="para1"><num>(b)</num><intro>in subsection (6)—</intro><level class="para2"><num>(i)</num><content><mod>in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted <quotedText>“ or duty under section 30C of TCTA 2018 ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted <quotedText>“ or duty under section 30C of TCTA 2018 ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Place and time of supply: Northern Ireland warehouses</heading><paragraph class="schProv1"><num>16</num><subparagraph><num>(1)</num><intro>A supply of goods, or an acquisition of goods in Northern Ireland from a member State, is treated as taking place outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><intro>they have been removed—</intro><level class="para2"><num>(i)</num><content>from a place outside the member States, other than Northern Ireland, and have entered the territory of the European Union, or</content></level><level class="para2"><num>(ii)</num><content>from a place outside the member States and have entered Northern Ireland (which includes goods removed to Northern Ireland from Great Britain),</content></level></level><level class="para1"><num>(c)</num><content>the material time for their supply, or their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(d)</num><content>those goods are not, or are not mixed with, any dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners may by regulations provide that sub-paragraph (1) does not apply in circumstances specified or described in the regulations.</content></subparagraph><subparagraph><num>(3)</num><content>A supply of dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State, or a supply of a mixture of such goods and other goods, is treated as taking place outside the United Kingdom where the conditions in sub-paragraph (5) are met.</content></subparagraph><subparagraph><num>(4)</num><content>An acquisition in Northern Ireland from a member State of dutiable goods is treated as taking place outside the United Kingdom where those conditions are met.</content></subparagraph><subparagraph><num>(5)</num><intro>Those conditions are—</intro><level class="para1"><num>(a)</num><content>that the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><content>that the material time for the supply mentioned in sub-paragraph (3), or the acquisition mentioned in sub-paragraph (4), is while the goods are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(c)</num><content>that the material time for any subsequent supply of those goods is also while the goods are subject to that regime and before the duty point.</content></level></subparagraph><subparagraph><num>(6)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>the conditions in sub-paragraph (5)(a) and (b) are met in relation to a supply of goods mentioned in sub-paragraph (3) or an acquisition of goods mentioned in sub-paragraph (4),</content></level><level class="para1"><num>(b)</num><content>the condition in sub-paragraph (5)(c) is not met in relation to that supply or acquisition, and</content></level><level class="para1"><num>(c)</num><content>the supply or acquisition is treated as taking place within the United Kingdom,</content></level><wrapUp>sub-paragraph (7) applies to the supply or acquisition.</wrapUp></subparagraph><subparagraph><num>(7)</num><intro>Where this sub-paragraph applies to a supply or acquisition of goods, the supply or acquisition is treated as taking place at the earlier of—</intro><level class="para1"><num>(a)</num><content>the time when the goods are removed from the Northern Ireland warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>the duty point.</content></level></subparagraph><subparagraph><num>(8)</num><intro>Where sub-paragraph (7) applies to a supply of goods, any VAT payable on the supply must be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply is treated as taking place, and</content></level><level class="para1"><num>(b)</num><intro>by—</intro><level class="para2"><num>(i)</num><content>the person who removed the goods from the Northern Ireland warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>the person who is required to pay any duty or agricultural levy in respect of the goods.</content></level></level></subparagraph><subparagraph><num>(9)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (8) at a time later than that provided for by that sub-paragraph.</content></subparagraph><subparagraph><num>(10)</num><intro>Regulations under sub-paragraph (9) may in particular make provision for either or both of the following—</intro><level class="para1"><num>(a)</num><content>for the taxable person to pay the VAT together with the VAT chargeable on other supplies by the person of goods and services;</content></level><level class="para1"><num>(b)</num><content>for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to the person under section 127A of the Customs and Excise Management Act 1979,</content></level><wrapUp>and the regulations may make different provision for different descriptions of taxable person and for different descriptions of goods.</wrapUp></subparagraph><subparagraph><num>(11)</num><intro>In this paragraph—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-dutiable-goods">dutiable goods</term>” means any goods which are subject—</intro><level class="para1"><num>(a)</num><content>to a duty of excise, or</content></level><level class="para1"><num>(b)</num><content>in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union;</content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-duty-point">the duty point</term>”, in relation to any goods, means—</intro><level class="para1"><num>(a)</num><content>in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods which are not so subject—<blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num>the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect,</item><item><num>(ii)</num>the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or</item><item><num>(iii)</num>the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods;</item></blockList></content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-northern-ireland-warehouse">Northern Ireland warehouse</term>” means any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following—</intro><level class="para1"><num>(a)</num><content>duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>EU customs duty;</content></level><level class="para1"><num>(c)</num><content>any agricultural levy of the European Union;</content></level><level class="para1"><num>(d)</num><content>VAT on the importation of the goods into any member State;</content></level><level class="para1"><num>(e)</num><content>VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(f)</num><content>any duty of excise or any duty which is equivalent in a member State to a duty of excise.</content></level></hcontainer></subparagraph><subparagraph><num>(12)</num><content>References in this paragraph to goods being subject to a Northern Ireland warehousing regime are to goods being kept in a Northern Ireland warehouse or being transported between Northern Ireland warehouses (whether in the same country or different countries) without the payment in a country of any duty, levy or VAT; and references to the removal of goods from a warehousing regime are to be construed accordingly.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland fiscal warehouses</heading><paragraph class="schProv1"><num>17</num><subparagraph><num>(1)</num><content>The Commissioners may, if it appears to them proper, upon application approve any registered person as a Northern Ireland fiscal warehousekeeper, and such approval is subject to such conditions as the Commissioners impose.</content></subparagraph><subparagraph><num>(2)</num><content>Subject to those conditions and to regulations made under paragraph 25(6), such a person is entitled to keep a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(3)</num><content>“<term refersTo="#term-northern-ireland-fiscal-warehouse">Northern Ireland fiscal warehouse</term>” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(4)</num><content>Retail premises may not be notified as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(5)</num><intro>A place notified under sub-paragraph (3) is a Northern Ireland fiscal warehouse from the later of—</intro><level class="para1"><num>(a)</num><content>the date the Commissioners received the notification, and</content></level><level class="para1"><num>(b)</num><content>the date specified in the notice from which the notification is to have effect.</content></level></subparagraph><subparagraph><num>(6)</num><intro>A place ceases to be a Northern Ireland fiscal warehouse—</intro><level class="para1"><num>(a)</num><content>if that place ceases to be in the occupation or under the control of the Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>if the Northern Ireland fiscal wareshousekeeper notifies the Commissioners that the place is to cease to be a Northern Ireland fiscal warehouse.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following—</intro><level class="para1"><num>(a)</num><content>the person's record of compliance and ability to comply with the provisions made by or under this Act;</content></level><level class="para1"><num>(b)</num><content>the person's record of compliance and ability to comply with the provisions made by or under the customs and excise Acts (as defined in the Management Act);</content></level><level class="para1"><num>(c)</num><content>the person's record of compliance and ability to comply with Union customs legislation;</content></level><level class="para1"><num>(d)</num><content>the person's record of compliance and ability to comply with the requirements of member States relating to VAT and duties equivalent to duties of excise;</content></level><level class="para1"><num>(e)</num><content>if the applicant is a company, the records of compliance and ability to comply with the matters set out in paragraphs (a) to (d) of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out in those paragraphs of the beneficial owners of the shares of the company or any of them;</content></level><level class="para1"><num>(f)</num><content>if the applicant is an individual, the records of compliance and ability to comply with the matters set out in those paragraphs of any company of which the applicant is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares.</content></level></subparagraph><subparagraph><num>(8)</num><intro>For the purposes of paragraphs (e) and (f) of sub-paragraph (7)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subparagraph><subparagraph><num>(9)</num><intro>Subject to sub-paragraph (10), a person approved under sub-paragraph (1) remains a Northern Ireland fiscal warehousekeeper until the person—</intro><level class="para1"><num>(a)</num><content>ceases to be a registered person, or</content></level><level class="para1"><num>(b)</num><content>notifies the Commissioners in writing that the person is to cease to be a Northern Ireland fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(10)</num><intro>The Commissioners may if they consider it appropriate from time to time—</intro><level class="para1"><num>(a)</num><content>impose conditions on a Northern Ireland fiscal warehousekeeper in addition to those conditions, if any, imposed under sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content>vary or revoke any conditions previously imposed;</content></level><level class="para1"><num>(c)</num><content>withdraw approval of any person as a Northern Ireland fiscal warehousekeeper;</content></level><level class="para1"><num>(d)</num><content>withdraw Northern Ireland fiscal warehouse status from any premises.</content></level></subparagraph><subparagraph><num>(11)</num><content>Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require.</content></subparagraph><subparagraph><num>(12)</num><content>Any approval by the Commissioners under sub-paragraph (1), and any withdrawal of approval or other act by them under sub-paragraph (10), must be notified to the fiscal warehousekeeper in writing and takes effect on such notification being made or on any later date specified for the purpose in the notification.</content></subparagraph><subparagraph><num>(13)</num><content>Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Conversion of relevant fiscal warehouses etc</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sub-paragraph (2) applies to any place in Northern Ireland that was a fiscal warehouse immediately before the coming into force of paragraph 17.</content></subparagraph><subparagraph><num>(2)</num><content>On the coming into force of that paragraph, a place to which this sub-paragraph applies becomes a Northern Ireland fiscal warehouse (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph><num>(3)</num><content>On the coming into force of that paragraph, any fiscal warehousekeeper in relation to such a place immediately before the coming into force of that paragraph becomes a Northern Ireland warehousekeeper (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph><num>(4)</num><content>But a person does not cease to be a fiscal warehousekeeper in relation to a place in Great Britain as a result of sub-paragraph (3).</content></subparagraph><subparagraph><num>(5)</num><content>Sub-paragraph (6) applies to a fiscal warehousekeeper who becomes a Northern Ireland fiscal warehousekeeper as a result of sub-paragraph (3).</content></subparagraph><subparagraph><num>(6)</num><content>Any condition imposed under section 18A(1) or (6) that, immediately before the coming into force of paragraph 17, applied to a fiscal warehousekeeper to whom this sub-paragraph applies, applies to that person as a Northern Ireland fiscal warehousekeeper as if imposed under paragraph 17 (and may be varied or revoked accordingly).</content></subparagraph><subparagraph><num>(7)</num><content>In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland fiscal warehouses: relief</heading><paragraph class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Sub-paragraphs (5) and (6) apply where—</intro><level class="para1"><num>(a)</num><content>there is an acquisition of goods in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>the acquisition takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>after the acquisition but before the supply, if any, of those goods which next occurs, the acquirer causes the goods to be placed in a Northern Ireland fiscal warehousing regime, and</content></level></level><level class="para1"><num>(d)</num><content>the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that the acquirer will cause paragraph (c)(ii) to be satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>A certificate prepared for the purposes of sub-paragraph (1)(d) must be kept for such period as the Commissioners may by regulations specify.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraphs (5) and (6) also apply where—</intro><level class="para1"><num>(a)</num><content>there is a supply of goods,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>that supply takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a Northern Ireland fiscal warehousing regime,</content></level></level><level class="para1"><num>(d)</num><content>in a case falling within paragraph (c)(ii), the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate that the person will cause paragraph (c)(ii) to be satisfied, and</content></level><level class="para1"><num>(e)</num><content>the supply is not a retail transaction.</content></level></subparagraph><subparagraph><num>(4)</num><content>A certificate under sub-paragraph (1)(d) or (3)(d) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.</content></subparagraph><subparagraph><num>(5)</num><content>An acquisition or supply to which this sub-paragraph applies is treated for the purposes of this Act as taking place outside the United Kingdom if any subsequent supply of those goods is while they are subject to the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph><num>(6)</num><content>Where an acquisition or supply to which this sub-paragraph applies falls, for the purposes of this Act, to be treated as taking place in the United Kingdom that acquisition or supply is treated for the purposes of this Act as taking place when the goods are removed from the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph><num>(7)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>sub-paragraph (6) applies to an acquisition or a supply,</content></level><level class="para1"><num>(b)</num><content>the acquisition or supply is taxable and not zero-rated, and</content></level><level class="para1"><num>(c)</num><content>the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1 and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions,</content></level><wrapUp>VAT is chargeable on that acquisition or supply notwithstanding that the acquirer or the supplier is not a taxable person.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>For the purposes of this paragraph, apart from sub-paragraph (6), an acquisition or supply is treated as taking place at the material time for the acquisition or supply.</content></subparagraph><subparagraph><num>(9)</num><intro>In this paragraph “<term refersTo="#term-eligible-goods">eligible goods</term>” has the meaning it has in section 18B, but as if in section 18B(6)(b)—</intro><level class="para1"><num>(a)</num><intro>in sub-paragraph (i)—</intro><level class="para2"><num>(i)</num><content><mod>after “import duty” there were inserted <quotedText>“ , and any duty under section 30A(3) of TCTA 2018, ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “those Acts” there were inserted <quotedText>“ or Union customs legislation ”</quotedText>;</mod></content></level></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (ii), after “section 1(1)(c)” there were inserted <quotedText>“ (including any VAT chargeable on the movement of goods from Great Britain to Northern Ireland as a result of paragraph 3(4)) ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(10)</num><intro>The Commissioners may by regulations provide that goods of a description specified in regulations are, for the purposes of this paragraph, to be treated—</intro><level class="para1"><num>(a)</num><content>where such goods are not of a description falling within Schedule 5A (goods eligible to be fiscally warehoused), as if they were;</content></level><level class="para1"><num>(b)</num><content>where such goods are of a description falling within that Schedule, as if they were not.</content></level></subparagraph><subparagraph><num>(11)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where—</intro><level class="para1"><num>(a)</num><intro>the Commissioners are satisfied that the supply in question involves both—</intro><level class="para2"><num>(i)</num><content>the removal of the goods from a Northern Ireland fiscal warehousing regime, and</content></level><level class="para2"><num>(ii)</num><content>their being placed in a warehousing regime in a member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of this paragraph and paragraph 17, and</content></level></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(12)</num><content>Section 30(10) (zero-rating) applies in relation to regulations made under sub-paragraph (11) as it applies to regulations made under section 30(8) or (9).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of section 18B</heading><paragraph class="schProv1"><num>20</num><content><mod>Section 18B(5) (fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted <quotedText>“ and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions ”</quotedText>.</mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland warehouses and fiscal warehouses: services</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><intro>Section 18C has effect as if any reference to—</intro><level class="para1"><num>(a)</num><content>“a warehousing or fiscal warehousing regime” were to “a warehousing, Northern Ireland warehousing, fiscal warehousing, or Northern Ireland fiscal warehousing regime”;</content></level><level class="para1"><num>(b)</num><content>“a warehouse or a fiscal warehousekeeper” were to “a warehouse, Northern Ireland warehouse, fiscal or Northern Ireland fiscal warehousekeeper”;</content></level><level class="para1"><num>(c)</num><content>“a warehousing regime” were to “a warehousing or Northern Ireland warehousing regime”;</content></level><level class="para1"><num>(d)</num><content>“a fiscal warehousing regime” were to “a fiscal or Northern Ireland fiscal warehousing regime”.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (2) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “material time” had the meaning it has in this Part of this Schedule.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (3) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “duty point” had the meaning it has in paragraph 16.</content></subparagraph><subparagraph><num>(4)</num><content><mod>Subsection (4)(b) of that section has effect in relation to goods subject to a Northern Ireland fiscal warehousing regime as if after “carried out under” there were inserted <quotedText>“ Union customs legislation (within the meaning of Schedule 9ZB) or under ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal from warehousing: accountability</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>This paragraph applies to any supply to which paragraph 19(6) applies (supply treated as taking place on removal or duty point) and any acquisition to which paragraph 19(7) applies (acquisition treated as taking place on removal where acquirer not a taxable person).</content></subparagraph><subparagraph><num>(2)</num><intro>Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph (3)) be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply or acquisition is treated as taking place under the paragraph in question, and</content></level><level class="para1"><num>(b)</num><content>by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.</content></level></subparagraph><subparagraph><num>(3)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (2) at a time later than that provided by that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><content>Regulations may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Deficiency in Northern Ireland fiscally warehoused goods</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><intro>Section 18E applies—</intro><level class="para1"><num>(a)</num><content>to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “<term refersTo="#term-fiscal-warehousekeeper">fiscal warehousekeeper</term>” has the meaning it has in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Incorrect Northern Ireland fiscal warehousing certificates</heading><paragraph class="schProv1"><num>24</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>a person who makes, or is to make, an acquisition of goods in Northern Ireland from a member State prepares a certificate for the purposes of paragraph 19(1)(d), and</content></level><level class="para1"><num>(b)</num><content>the certificate is incorrect,</content></level><wrapUp>the person preparing the certificate is liable to a penalty.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>The amount of the penalty is the amount of VAT actually chargeable on the acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>A person is not liable to a penalty under sub-paragraph (1) if the person satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for having prepared the certificate in question.</content></subparagraph><subparagraph><num>(4)</num><content>If a person is convicted of an offence (whether under this Act or otherwise) by reason of preparing an incorrect certificate for the purposes of paragraph 19(1)(d), the person is not liable to a penalty under sub-paragraph (1).</content></subparagraph><subparagraph><num>(5)</num><content>A penalty under sub-paragraph (1) is to be treated, for the purposes of sections 76 and 83 (assessments and appeals), as if it were a penalty under section 62 (incorrect certificates).</content></subparagraph><subparagraph><num>(6)</num><content><mod>Section 62 has effect as if in subsection (1)(a)(ii), after “18C(1)(c)” there were inserted <quotedText>“ or paragraph 19(3)(d) of Schedule 9ZB (Northern Ireland fiscal warehouses) ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplementary provision</heading><paragraph class="schProv1"><num>25</num><subparagraph><num>(1)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-eligible-goods">eligible goods</term>” is to be construed in accordance with paragraph 19(9) and (10);</content></hcontainer><hcontainer name="definition"><intro>“material time”—</intro><level class="para1"><num>(a)</num><content>in relation to any acquisition or supply the time of which is determined in accordance with regulations under section 6(14) or paragraph 4(2)(b) of Schedule 9ZA, means such time as may be prescribed for the purpose of this paragraph by those regulations,</content></level><level class="para1"><num>(b)</num><content>in relation to any other acquisition, means the time of the first removal of the goods (see paragraph 4(5) of that Schedule), and</content></level><level class="para1"><num>(c)</num><content>in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted;</content></level></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-fiscal-warehouse">Northern Ireland fiscal warehouse</term>” is to be construed in accordance with paragraph 17;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-fiscal-warehousekeeper">Northern Ireland fiscal warehousekeeper</term>” is to be construed in accordance with that paragraph;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-warehouse">Northern Ireland warehouse</term>” has the meaning given by paragraph 16(11).</content></hcontainer></subparagraph><subparagraph><num>(2)</num><content>Any reference in this Part of this Schedule to goods being subject to a Northern Ireland fiscal warehousing regime is, subject to any regulations made under sub-paragraph (6), a reference to eligible goods being kept in a Northern Ireland fiscal warehouse or being transferred between Northern Ireland fiscal warehouses in accordance with such regulations; and any reference to the removal of goods from a Northern Ireland fiscal warehousing regime are to be construed accordingly.</content></subparagraph><subparagraph><num>(3)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they change their nature but the resulting goods are also eligible goods, the provisions of this Part of this Schedule apply as if the resulting goods were the original goods.</content></subparagraph><subparagraph><num>(4)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them.</content></subparagraph><subparagraph><num>(5)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any person ceases to be a Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>any premises cease to have Northern Ireland fiscal warehouse status,</content></level><wrapUp>this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The Commissioners may make regulations governing the deposit, keeping, securing and treatment of goods in a Northern Ireland fiscal warehouse, and the removal of goods from a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(7)</num><intro>Regulations may, without prejudice to the generality of sub-paragraph (6), include provision—</intro><level class="para1"><num>(a)</num><intro>in relation to—</intro><level class="para2"><num>(i)</num><content>goods which are, have been or are to be subject to a Northern Ireland fiscal warehousing regime,</content></level><level class="para2"><num>(ii)</num><content>other goods which are, have been or are to be kept in Northern Ireland fiscal warehouses,</content></level><level class="para2"><num>(iii)</num><content>Northern Ireland fiscal warehouse premises, and</content></level><level class="para2"><num>(iv)</num><content>Northern Ireland fiscal warehousekeepers and their businesses,</content></level><wrapUp>as to the keeping, preservation and production of records and the furnishing of returns and information by Northern Ireland fiscal warehousekeepers and any other persons;</wrapUp></level><level class="para1"><num>(b)</num><content>requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on the request of that authorised person;</content></level><level class="para1"><num>(c)</num><content>prohibiting the carrying out on Northern Ireland fiscally warehoused goods of such operations as the Commissioners may prescribe;</content></level><level class="para1"><num>(d)</num><content>regulating the transfer of goods from one Northern Ireland fiscal warehouse to another;</content></level><level class="para1"><num>(e)</num><content>concerning goods which, though kept in a Northern Ireland fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under this Part of this Schedule;</content></level><level class="para1"><num>(f)</num><content>prohibiting a Northern Ireland fiscal warehousekeeper from allowing goods to be removed from a Northern Ireland fiscal warehousing regime without payment of any VAT payable under paragraph 22 on or by reference to that removal and, if in breach of that prohibition the warehousekeeper allows goods to be so removed, making the warehousekeeper liable for the VAT jointly and severally with the remover,</content></level><wrapUp>and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>Regulations may make different provision for different cases, including different provision for different Northern Ireland fiscal warehousekeepers or descriptions of Northern Ireland fiscal warehousekeeper, for Northern Ireland fiscal warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of other provisions</heading><paragraph class="schProv1"><num>26</num><subparagraph><num>(1)</num><intro>Paragraph 3 of Schedule 6 (valuation: special cases) has effect in relation to goods whose supply involves their removal to Northern Ireland from a place outside the United Kingdom as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1)(a)(ii), after “EU” there were inserted <quotedText>“ customs duty or ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (1)(b), for “section 18(4)” there were substituted <quotedText>“ paragraph 16(7) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in sub-paragraph (2), for “section 18” there were substituted <quotedText>“ paragraph 16 of Schedule 9ZB ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2(8) of Schedule 11 has effect as if after “section 18” there were inserted <quotedText>“ in relation to goods other than goods in Northern Ireland, or paragraph 16 of Schedule 9ZB in relation to goods in Northern Ireland ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>Section 702 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “readily convertible asset”) has effect as if in subsection (6)(a), in the definition of “warehousing regime”, after “Value Added Tax Act 1994 (c23))” there were inserted <quotedText>“ or a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime (within the meaning of paragraphs 16 to 25 of Schedule 9ZB to that Act) ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (power to inspect premises) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1)(c), after “warehouse” there were inserted <quotedText>“ or Northern Ireland fiscal warehouse ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (2)(c), after “warehousing” there were inserted <quotedText>“ or Northern Ireland fiscal warehousing ”</quotedText>.</mod></content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Rules relating to particular supplies</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplies of gas, electricity or heat</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Paragraph 3(1) (zero-rating of supplies involving removal of goods from Northern Ireland to Great Britain or vice versa) does not apply to a supply of relevant goods.</content></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “<term refersTo="#term-relevant-goods">relevant goods</term>” has the meaning it has in section 9A (reverse charge on gas, electricity, heat or cooling).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Time of supply involving both a supply and an acquisition</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Where any supply of goods involves both—</intro><level class="para1"><num>(a)</num><content>the removal of the goods from Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2,</content></level><wrapUp>subsections (2), (4) to (6) and (10) to (12) of section 6 (time of supply) do not apply and the supply is treated for the purposes of this Act as taking place on whichever is the earlier of the days specified in sub-paragraph (2).</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>The days mentioned in sub-paragraph (1) are—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month following that in which the removal in question takes place, and</content></level><level class="para1"><num>(b)</num><content>the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.</content></level></subparagraph><subparagraph><num>(3)</num><content><mod>Section 6(14) has effect as if after “section 55(4)” there were inserted <quotedText>“ or paragraph 28 of Schedule 9ZB ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Distance selling between EU and Northern Ireland: place of supply</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><intro>Goods whose place of supply is not determined under subsection (2) or (3) of section 7 (place of supply of goods) are treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods to Northern Ireland by or under the directions of the person who supplies them,</content></level><level class="para1"><num>(b)</num><content>the supply is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is liable to be registered under Part 9 of Schedule 9ZA, or</content></level><level class="para2"><num>(ii)</num><content>would be so liable if the supplier were not already registered under this Act or liable to be registered under Schedule 1 or 1A, and</content></level></level><level class="para1"><num>(d)</num><content>the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Goods whose place of supply is not determined under sub-paragraph (1) or subsection (2) or (3) of section 7 and which do not consist in a new means of transport are treated as supplied outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods from Northern Ireland, by or under the directions of the person who supplies them, to a member State,</content></level><level class="para1"><num>(b)</num><content>the person who makes the supply is taxable in a member State, and</content></level><level class="para1"><num>(c)</num><content>provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by sub-paragraph (1) make that person liable to VAT on the supply.</content></level></subparagraph><subparagraph><num>(3)</num><content>But sub-paragraph (2) does not apply in relation to any supply in a case where the liability mentioned in sub-paragraph (2)(c) depends on the exercise by any person of an option in the United Kingdom corresponding to such an option as is mentioned in paragraph 48(2) unless that person has given, and has not withdrawn, a notification to the Commissioners that the person wishes supplies by that person to be treated as taking place outside the United kingdom where they are supplies in relation to which the other requirements of sub-paragraph (2) are satisfied.</content></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations provide that a notification for the purposes of sub-paragraph (3) is not to be given or withdrawn except in such circumstances, and in such form and manner, as may be prescribed.</content></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph—</intro><level class="para1"><num>(a)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in Northern Ireland leave and re-enter Northern Ireland the removal is not to be treated as a removal from or to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in the United Kingdom leave and re-enter the United Kingdom the removal is not to be treated as a removal from Northern Ireland.</content></level></subparagraph><subparagraph><num>(6)</num><content>Section 7 has effect as if the references in subsections (5A) to (7) to “the preceding provisions of this section” included sub-paragraphs (1) and (2) of this paragraph.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal of business assets to be treated as a supply of goods</heading><paragraph class="schProv1"><num>30</num><subparagraph><num>(1)</num><intro>A person carrying on a business makes a supply of goods where—</intro><level class="para1"><num>(a)</num><content>the goods form part of the assets of that business,</content></level><level class="para1"><num>(b)</num><content>they are removed from Northern Ireland or a member State under the directions of that person, and</content></level><level class="para1"><num>(c)</num><intro>the removal is in the course or furtherance of that business for the purpose of being taken to a place in—</intro><level class="para2"><num>(i)</num><content>in the case of goods removed from Northern Ireland, a member State, or</content></level><level class="para2"><num>(ii)</num><content>in the case of goods removed from a member State, to another member State or to Northern Ireland.</content></level></level></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (1) applies to the removal of goods, whether or not that removal of the goods is, or is connected with, a transaction for consideration.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph (1) does not apply—</intro><level class="para1"><num>(a)</num><content>to a case falling within paragraph 5(1) of Schedule 4 (matters to be treated as supply of goods or services),</content></level><level class="para1"><num>(b)</num><content>to the removal of goods from Northern Ireland where that removal is in the course of their removal from one part of Northern Ireland to another part of Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>to the removal of goods from a member State where that removal is in the course of their removal from one part of a member State to another part of that member State,</content></level><level class="para1"><num>(d)</num><content>to goods which have been removed from a place outside the member States for entry into the territory of the European Union and are removed from a member State before the time when any Community customs debt in respect of any EU customs duty on their entry into that territory would be incurred,</content></level><level class="para1"><num>(e)</num><content>to goods which have been removed from a place outside the United Kingdom and the member States for entry into Northern Ireland and are removed from Northern Ireland before any duty under section 30A(3) of TCTA 2018 on their entry into Northern Ireland would be incurred, or</content></level><level class="para1"><num>(f)</num><content>to goods which have been removed from Great Britain to Northern Ireland and are removed from Northern Ireland before any duty under section 40A of TCTA 2018 on their entry into Northern Ireland would be incurred.</content></level></subparagraph><subparagraph><num>(4)</num><content>Sub-paragraph (1) is subject to paragraph 58 of Schedule 9ZA (call-off stock arrangements).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of section 43 (company groups) to goods in Northern Ireland</heading><paragraph class="schProv1"><num>31</num><content>Subsection (1)(a) of Section 43 (disregard of supplies between members of groups) does not apply to a supply of goods if the goods are in Northern Ireland at the time they are supplied unless the supplier and the recipient each has a business establishment, or some other fixed establishment, in Northern Ireland.</content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Northern Ireland and the Isle of Man</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of Part 2 of this Schedule</heading><paragraph class="schProv1"><num>32</num><subparagraph><num>(1)</num><content>Paragraph 3(1) (zero-rating of supply of goods removed from Great Britain to Northern Ireland and vice versa) applies to goods removed from Northern Ireland to the Isle of Man as they apply to goods removed from Northern Ireland to Great Britain.</content></subparagraph><subparagraph><num>(2)</num><intro>The following provisions apply to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs (4) and (5) of paragraph 3 (charge on goods removed from Great Britain to Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>sub-paragraphs (6) and (7) of that paragraph (so far as they relate to sub-paragraph (4) or (5)).</content></level></subparagraph><subparagraph><num>(3)</num><content>Paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland) applies to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland as if the references to a “taxable person” included a person who is, or is required to be, registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.</content></subparagraph><subparagraph><num>(4)</num><content>Paragraph 7 (zero-rating of supplies made before declaration on removal) applies to goods removed to Northern Ireland from the Isle of Man as it applies to goods removed from Great Britain to Northern Ireland.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modifications in relation to exports: goods removed to Isle of Man</heading><paragraph class="schProv1"><num>33</num><subparagraph><num>(1)</num><content>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods included the removal of goods from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated as a result of paragraph 3(1) or regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to the Isle of Man, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>Section 37 (relief from VAT on importation of goods) has effect in relation to a removal of goods to Northern Ireland from the Isle of Man (which is treated as an importation as a result of paragraphs 3(5) and 32(2)) as if any reference to the export of goods included their removal from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(4)</num><intro>Group 15 of Schedule 8 (zero-rating) has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Northern Ireland to the Isle of Man;</content></level><level class="para1"><num>(b)</num><content>the modification made by paragraph 14(2)(c) applied to the removal of goods to the Isle of Man from Northern Ireland as it applies to the removal of goods from Northern Ireland to Great Britain.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Warehouses</heading><paragraph class="schProv1"><num>34</num><content>Part 4 (warehouses) has effect as if any reference to Great Britain included the Isle of Man (see also article 2 of the Value Added Tax (Isle of Man) Order 1982 which provides that this Act has effect as if the Isle of Man were part of the United Kingdom subject to the provisions of that Order).</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Extent</heading><paragraph class="schProv1"><num>35</num><content>Nothing in this Part of this Schedule is to be taken as extending to the Isle of Man.</content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" class="schGroup7"><heading>Other amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><intro>In section 3 (taxable persons)—</intro><level class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content>in subsection (2), after “registration” insert “(and see also Parts <ref href="#d25e4789">8</ref> and <ref href="#d25e5276">9</ref> of Schedule 9ZA which contain further provisions about registration)”;</content></level><level class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content>after “Schedules”, in the first place it occurs, insert “and Part <ref href="#d25e4789">8</ref> and <ref href="#d25e5276">9</ref> of Schedule 9ZA”;</content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content>after “Schedules”, in the second place it occurs, insert “or those Parts”.</content></level></level></paragraph><paragraph eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 5 (meaning of supply), after subsection (3) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3A)</num><content>An order under subsection (3) may provide that paragraph <ref href="#d25e10049">30</ref> of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.</content></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-2"><num>(2)</num><content>In the heading, omit “supplied by persons outside the United Kingdom”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><intro>This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—</intro><level class="para1"><num>(a)</num><content>A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>A is in Northern Ireland and B is so registered but is not so identified.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-5-4"><num>(4)</num><intro>In subsection (5)—</intro><level class="para1" eId="schedule-2-paragraph-5-4-a"><num>(a)</num><content>in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”,</content></level><level class="para1" eId="schedule-2-paragraph-5-4-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(aa)</num><content>gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-5-5"><num>(5)</num><content>In subsection (6), after “United Kingdom” insert “, in Great Britain or in Northern Ireland”.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><intro>In section 18A (fiscal warehousing)—</intro><level class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level><level class="para1" eId="schedule-2-paragraph-6-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(4A)</num><intro>For the purposes of paragraphs <ref href="#d25e8806">(e)</ref> and <ref href="#d25e8818">(f)</ref> of subsection (4)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director’s spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director’s spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“shadow director” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subsection></quotedStructure></mod></content></level></paragraph><paragraph eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num>(1)</num><content>Omit section 14A and Schedule 4B (call-off stock arrangements).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-2"><num>(2)</num><intro>In section 69 (breaches of regulatory provisions)—</intro><level class="para1" eId="schedule-2-paragraph-7-2-a"><num>(a)</num><content>in subsection (1)(a) for “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B” substitute “or paragraph 5 of Schedule 3A”;</content></level><level class="para1" eId="schedule-2-paragraph-7-2-b"><num>(b)</num><content>in subsection (2) omit “paragraph 8 or 9(2)(b) of Schedule 4B or”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-3"><num>(3)</num><content>In section 97 (orders, rule and regulations), in subsection (4), in paragraph (a) for “or 28” substitute “, 28 or 40A”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-4"><num>(4)</num><content>In Schedule 6 (valuation of supplies: special cases), in paragraph 6(1) omit paragraph (d) (and the “or” before it).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-5"><num>(5)</num><intro>In consequence of the amendment made by sub-paragraph <ref href="#schedule-2-paragraph-7-1">(1)</ref>, the Value Added Tax Regulations 1995 (<ref eId="c00018" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>) are amended as follows—</intro><level class="para1" eId="schedule-2-paragraph-7-5-a"><num>(a)</num><content>in regulation 21 (interpretation of Part 4), omit paragraph (2);</content></level><level class="para1" eId="schedule-2-paragraph-7-5-b"><num>(b)</num><content>omit regulation 22ZA;</content></level><level class="para1" eId="schedule-2-paragraph-7-5-c"><num>(c)</num><intro>in regulation 22B (EC sales statements: supplementary)—</intro><level class="para2" eId="schedule-2-paragraph-7-5-c-i"><num>(i)</num><content>in paragraph (1), for “more than one statement is to be submitted under regulations 22 to” substitute “statements are to be submitted under regulation 22 and 22A”;</content></level><level class="para2" eId="schedule-2-paragraph-7-5-c-ii"><num>(ii)</num><content>in paragraphs (2) and (3) omit “, 22ZA”.</content></level></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-6"><num>(6)</num><content>Schedule 4B continues to have effect in relation to goods to which Schedule 4B applied (see paragraph 1 of that Schedule) immediately before its repeal.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-7"><num>(7)</num><content>Any other provision repealed, revoked or amended by or under this Act or TCTA 2018 at the same time as, or after, the repeal of Schedule 4B continues to have effect in relation to any deemed acquisition or supply of such goods arising as a result of that Schedule (as saved by paragraph <ref href="#schedule-2-paragraph-7-6">(6)</ref>) as if the provision had not been so repealed, revoked or amended.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-8"><num>(8)</num><content>The savings in sub-paragraphs <ref href="#schedule-2-paragraph-7-6">(6)</ref> and <ref href="#schedule-2-paragraph-7-7">(7)</ref> do not apply to the provisions mentioned in sub-paragraph <ref href="#schedule-2-paragraph-7-9">(9)</ref> in relation to goods to which Schedule 4B applied as a result of their removal from Great Britain for the purpose of being taken to a place in a member State.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-9"><num>(9)</num><intro>Those provisions are—</intro><level class="para1" eId="schedule-2-paragraph-7-9-a"><num>(a)</num><content>paragraph 7(2)(c) of that Schedule;</content></level><level class="para1" eId="schedule-2-paragraph-7-9-b"><num>(b)</num><content>the provisions of Part 4 of the Value Added Tax Regulations 1994 (<ref eId="c00019" href="http://www.legislation.gov.uk/id/uksi/1994/2518">S.I. 1994/2518</ref>) (EC sales statements).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-10"><num>(10)</num><content>Part 10 of Schedule 9ZA of VATA 1994 (as inserted by this Schedule) does not apply to goods in respect of which the savings in sub-paragraph <ref href="#schedule-2-paragraph-7-6">(6)</ref> and <ref href="#schedule-2-paragraph-7-7">(7)</ref> apply.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-8" class="schProv1"><num>8</num><content>In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute “the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation)”.</content></paragraph></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><intro>In section 3 (taxable persons)—</intro><level class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content><mod>in subsection (2), after “registration” insert <quotedText>“ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content><mod>after “Schedules”, in the first place it occurs, insert <quotedText>“ and Part 8 and 9 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content><mod>after “Schedules”, in the second place it occurs, insert <quotedText>“ or those Parts ”</quotedText>.</mod></content></level></level></paragraph>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content><mod>in subsection (2), after “registration” insert <quotedText>“ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”</quotedText>;</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content><mod>after “Schedules”, in the first place it occurs, insert <quotedText>“ and Part 8 and 9 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content><mod>after “Schedules”, in the second place it occurs, insert <quotedText>“ or those Parts ”</quotedText>.</mod></content></level></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 5 (meaning of supply), after subsection (3) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(3A)</num><content>An order under subsection (3) may provide that paragraph 30 of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.</content></subsection></quotedStructure></mod></content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-2"><num>(2)</num><content>In the heading, omit “supplied by persons outside the United Kingdom”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><intro>This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—</intro><level class="para1"><num>(a)</num><content>A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>A is in Northern Ireland and B is so registered but is not so identified.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-5-4"><num>(4)</num><intro>In subsection (5)—</intro><level class="para1" eId="schedule-2-paragraph-5-4-a"><num>(a)</num><content><mod>in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute <quotedText>“ Great Britain ”</quotedText>,</mod></content></level><level class="para1" eId="schedule-2-paragraph-5-4-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(aa)</num><content>gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-5-5"><num>(5)</num><content><mod>In subsection (6), after “United Kingdom” insert <quotedText>“ , in Great Britain or in Northern Ireland ”</quotedText>.</mod></content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><intro>In section 18A (fiscal warehousing)—</intro><level class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level><level class="para1" eId="schedule-2-paragraph-6-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><intro>For the purposes of paragraphs (e) and (f) of subsection (4)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subsection></quotedStructure></mod></content></level></paragraph>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num>(1)</num><content>Omit section 14A and Schedule 4B (call-off stock arrangements).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-2"><num>(2)</num><intro>In section 69 (breaches of regulatory provisions)—</intro><level class="para1" eId="schedule-2-paragraph-7-2-a"><num>(a)</num><content><mod>in subsection (1)(a) for “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B” substitute <quotedText>“ or paragraph 5 of Schedule 3A ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-7-2-b"><num>(b)</num><content>in subsection (2) omit “paragraph 8 or 9(2)(b) of Schedule 4B or”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-3"><num>(3)</num><content><mod>In section 97 (orders, rule and regulations), in subsection (4), in paragraph (a) for “or 28” substitute <quotedText>“ , 28 or 40A ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-7-4"><num>(4)</num><content>In Schedule 6 (valuation of supplies: special cases), in paragraph 6(1) omit paragraph (d) (and the “or” before it).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-5"><num>(5)</num><intro>In consequence of the amendment made by sub-paragraph (1), the Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows—</intro><level class="para1" eId="schedule-2-paragraph-7-5-a"><num>(a)</num><content>in regulation 21 (interpretation of Part 4), omit paragraph (2);</content></level><level class="para1" eId="schedule-2-paragraph-7-5-b"><num>(b)</num><content>omit regulation 22ZA;</content></level><level class="para1" eId="schedule-2-paragraph-7-5-c"><num>(c)</num><intro>in regulation 22B (EC sales statements: supplementary)—</intro><level class="para2" eId="schedule-2-paragraph-7-5-c-i"><num>(i)</num><content><mod>in paragraph (1), for “more than one statement is to be submitted under regulations 22 to” substitute <quotedText>“ statements are to be submitted under regulation 22 and 22A ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-7-5-c-ii"><num>(ii)</num><content>in paragraphs (2) and (3) omit “, 22ZA”.</content></level></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-6"><num>(6)</num><content>Schedule 4B continues to have effect in relation to goods to which Schedule 4B applied (see paragraph 1 of that Schedule) immediately before its repeal.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-7"><num>(7)</num><content>Any other provision repealed, revoked or amended by or under this Act or TCTA 2018 at the same time as, or after, the repeal of Schedule 4B continues to have effect in relation to any deemed acquisition or supply of such goods arising as a result of that Schedule (as saved by paragraph (6)) as if the provision had not been so repealed, revoked or amended.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-8"><num>(8)</num><content>The savings in sub-paragraphs (6) and (7) do not apply to the provisions mentioned in sub-paragraph (9) in relation to goods to which Schedule 4B applied as a result of their removal from Great Britain for the purpose of being taken to a place in a member State.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-9"><num>(9)</num><intro>Those provisions are—</intro><level class="para1" eId="schedule-2-paragraph-7-9-a"><num>(a)</num><content>paragraph 7(2)(c) of that Schedule;</content></level><level class="para1" eId="schedule-2-paragraph-7-9-b"><num>(b)</num><content>the provisions of Part 4 of the Value Added Tax Regulations 1994 (S.I. 1994/2518) (EC sales statements).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-10"><num>(10)</num><content>Part 10 of Schedule 9ZA of VATA 1994 (as inserted by this Schedule) does not apply to goods in respect of which the savings in sub-paragraph (6) and (7) apply.</content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-8" class="schProv1"><num>8</num><content><mod>In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute <quotedText>“ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”</quotedText>.</mod></content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-other-amendments-of-vata-1994"><heading>Other amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><intro>In section 3 (taxable persons)—</intro><level class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content><mod>in subsection (2), after “registration” insert <quotedText>“ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content><mod>after “Schedules”, in the first place it occurs, insert <quotedText>“ and Part 8 and 9 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content><mod>after “Schedules”, in the second place it occurs, insert <quotedText>“ or those Parts ”</quotedText>.</mod></content></level></level></paragraph><paragraph eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 5 (meaning of supply), after subsection (3) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(3A)</num><content>An order under subsection (3) may provide that paragraph 30 of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.</content></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-2"><num>(2)</num><content>In the heading, omit “supplied by persons outside the United Kingdom”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><intro>This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—</intro><level class="para1"><num>(a)</num><content>A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>A is in Northern Ireland and B is so registered but is not so identified.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-5-4"><num>(4)</num><intro>In subsection (5)—</intro><level class="para1" eId="schedule-2-paragraph-5-4-a"><num>(a)</num><content><mod>in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute <quotedText>“ Great Britain ”</quotedText>,</mod></content></level><level class="para1" eId="schedule-2-paragraph-5-4-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(aa)</num><content>gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-5-5"><num>(5)</num><content><mod>In subsection (6), after “United Kingdom” insert <quotedText>“ , in Great Britain or in Northern Ireland ”</quotedText>.</mod></content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><intro>In section 18A (fiscal warehousing)—</intro><level class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level><level class="para1" eId="schedule-2-paragraph-6-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><intro>For the purposes of paragraphs (e) and (f) of subsection (4)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subsection></quotedStructure></mod></content></level></paragraph><paragraph eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num>(1)</num><content>Omit section 14A and Schedule 4B (call-off stock arrangements).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-2"><num>(2)</num><intro>In section 69 (breaches of regulatory provisions)—</intro><level class="para1" eId="schedule-2-paragraph-7-2-a"><num>(a)</num><content><mod>in subsection (1)(a) for “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B” substitute <quotedText>“ or paragraph 5 of Schedule 3A ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-7-2-b"><num>(b)</num><content>in subsection (2) omit “paragraph 8 or 9(2)(b) of Schedule 4B or”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-3"><num>(3)</num><content><mod>In section 97 (orders, rule and regulations), in subsection (4), in paragraph (a) for “or 28” substitute <quotedText>“ , 28 or 40A ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-7-4"><num>(4)</num><content>In Schedule 6 (valuation of supplies: special cases), in paragraph 6(1) omit paragraph (d) (and the “or” before it).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-5"><num>(5)</num><intro>In consequence of the amendment made by sub-paragraph (1), the Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows—</intro><level class="para1" eId="schedule-2-paragraph-7-5-a"><num>(a)</num><content>in regulation 21 (interpretation of Part 4), omit paragraph (2);</content></level><level class="para1" eId="schedule-2-paragraph-7-5-b"><num>(b)</num><content>omit regulation 22ZA;</content></level><level class="para1" eId="schedule-2-paragraph-7-5-c"><num>(c)</num><intro>in regulation 22B (EC sales statements: supplementary)—</intro><level class="para2" eId="schedule-2-paragraph-7-5-c-i"><num>(i)</num><content><mod>in paragraph (1), for “more than one statement is to be submitted under regulations 22 to” substitute <quotedText>“ statements are to be submitted under regulation 22 and 22A ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-7-5-c-ii"><num>(ii)</num><content>in paragraphs (2) and (3) omit “, 22ZA”.</content></level></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-6"><num>(6)</num><content>Schedule 4B continues to have effect in relation to goods to which Schedule 4B applied (see paragraph 1 of that Schedule) immediately before its repeal.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-7"><num>(7)</num><content>Any other provision repealed, revoked or amended by or under this Act or TCTA 2018 at the same time as, or after, the repeal of Schedule 4B continues to have effect in relation to any deemed acquisition or supply of such goods arising as a result of that Schedule (as saved by paragraph (6)) as if the provision had not been so repealed, revoked or amended.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-8"><num>(8)</num><content>The savings in sub-paragraphs (6) and (7) do not apply to the provisions mentioned in sub-paragraph (9) in relation to goods to which Schedule 4B applied as a result of their removal from Great Britain for the purpose of being taken to a place in a member State.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-9"><num>(9)</num><intro>Those provisions are—</intro><level class="para1" eId="schedule-2-paragraph-7-9-a"><num>(a)</num><content>paragraph 7(2)(c) of that Schedule;</content></level><level class="para1" eId="schedule-2-paragraph-7-9-b"><num>(b)</num><content>the provisions of Part 4 of the Value Added Tax Regulations 1994 (S.I. 1994/2518) (EC sales statements).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-10"><num>(10)</num><content>Part 10 of Schedule 9ZA of VATA 1994 (as inserted by this Schedule) does not apply to goods in respect of which the savings in sub-paragraph (6) and (7) apply.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-8" class="schProv1"><num>8</num><content><mod>In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute <quotedText>“ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”</quotedText>.</mod></content></paragraph></hcontainer>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" eId="schedule-2-part-2"><num>PART 2</num><heading>Amendments of other legislation</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-fno2a-2017"><heading>F(No.2)A 2017</heading><paragraph eId="schedule-2-paragraph-9" class="schProv1"><num>9</num><intro>In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—</intro><level class="para1" eId="schedule-2-paragraph-9-a"><num>(a)</num><content><mod>in subsection (4) (as amended by TCTA 2018), after “section 15” insert <quotedText>“ and paragraph 1 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-9-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><content>But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.</content></subsection></quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-tcta-2018"><heading>TCTA 2018</heading><paragraph eId="schedule-2-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-2-paragraph-10-1"><num>(1)</num><content>Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-2"><num>(2)</num><intro>In paragraph 64(3)—</intro><level class="para1" eId="schedule-2-paragraph-10-2-a"><num>(a)</num><content><mod>at the end of paragraph (a) insert <quotedText>“ and ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-2-b"><num>(b)</num><content>omit paragraph (c) (and the “and” before it).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-3"><num>(3)</num><content>In paragraph 94, omit sub-paragraphs (2) and (9).</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-4"><num>(4)</num><intro>In paragraph 114, in sub-paragraph (2)—</intro><level class="para1" eId="schedule-2-paragraph-10-4-a"><num>(a)</num><content><mod>in paragraph (a), for “second” substitute <quotedText>“ third ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-b"><num>(b)</num><content><mod>in paragraph (b), for “third” substitute <quotedText>“ fourth ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-c"><num>(c)</num><content><mod>in paragraph (c), for “fifth” substitute <quotedText>“ sixth ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-5"><num>(5)</num><content>In paragraph 132, omit paragraph (k).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-place-of-supply-of-goods-order-2004"><heading>Value Added Tax (Place of Supply of Goods) Order 2004</heading><paragraph eId="schedule-2-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-2-paragraph-11-1"><num>(1)</num><content>The Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-11-2"><num>(2)</num><intro>In article 9, in the definition of “relevant goods”—</intro><level class="para1" eId="schedule-2-paragraph-11-2-a"><num>(a)</num><content><mod>in paragraph (i), after “within” insert <quotedText>“ Northern Ireland or ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-11-2-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para2"><num>(ia)</num><content>gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-11-3"><num>(3)</num><intro>In article 14—</intro><level class="para1" eId="schedule-2-paragraph-11-3-a"><num>(a)</num><content>the existing text becomes paragraph (1);</content></level><level class="para1" eId="schedule-2-paragraph-11-3-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><intro>For the purposes of that section a person is in Great Britain if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Great Britain, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.</content></level></subsection><subsection><num>(3)</num><intro>For the purposes of that section a person is in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.</content></level></subsection></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012"><heading>Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012</heading><paragraph eId="schedule-2-paragraph-12" class="schProv1"><num>12</num><intro>In article 2 of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907)—</intro><level class="para1" eId="schedule-2-paragraph-12-a"><num>(a)</num><intro>in paragraph (1)—</intro><level class="para2" eId="schedule-2-paragraph-12-a-i"><num>(i)</num><content>omit “from a place outside the member States”;</content></level><level class="para2" eId="schedule-2-paragraph-12-a-ii"><num>(ii)</num><content><mod>for “another” substitute <quotedText>“ a ”</quotedText>;</mod></content></level></level><level class="para1" eId="schedule-2-paragraph-12-b"><num>(b)</num><content><mod>in paragraph (2)(a) for “a member State” substitute <quotedText>“ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019"><heading>Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019</heading><paragraph eId="schedule-2-paragraph-13" class="schProv1"><num>13</num><content>In the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), omit regulation 7.</content></paragraph></hcontainer></part>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-fno2a-2017"><heading>F(No.2)A 2017</heading><paragraph eId="schedule-2-paragraph-9" class="schProv1"><num>9</num><intro>In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—</intro><level class="para1" eId="schedule-2-paragraph-9-a"><num>(a)</num><content><mod>in subsection (4) (as amended by TCTA 2018), after “section 15” insert <quotedText>“ and paragraph 1 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-9-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><content>But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.</content></subsection></quotedStructure></mod></content></level></paragraph></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>TCTA 2018</heading><paragraph eId="schedule-2-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-2-paragraph-10-1"><num>(1)</num><content>Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-2"><num>(2)</num><intro>In paragraph 64(3)—</intro><level class="para1" eId="schedule-2-paragraph-10-2-a"><num>(a)</num><content>at the end of paragraph (a) insert “and”;</content></level><level class="para1" eId="schedule-2-paragraph-10-2-b"><num>(b)</num><content>omit paragraph (c) (and the “and” before it).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-3"><num>(3)</num><content>In paragraph 94, omit sub-paragraphs (2) and (9).</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-4"><num>(4)</num><intro>In paragraph 114, in sub-paragraph (2)—</intro><level class="para1" eId="schedule-2-paragraph-10-4-a"><num>(a)</num><content>in paragraph (a), for “second” substitute “third”;</content></level><level class="para1" eId="schedule-2-paragraph-10-4-b"><num>(b)</num><content>in paragraph (b), for “third” substitute “fourth”;</content></level><level class="para1" eId="schedule-2-paragraph-10-4-c"><num>(c)</num><content>in paragraph (c), for “fifth” substitute “sixth”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-5"><num>(5)</num><content>In paragraph 132, omit paragraph (k).</content></subparagraph></paragraph></hcontainer>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-2-paragraph-10-1"><num>(1)</num><content>Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-2"><num>(2)</num><intro>In paragraph 64(3)—</intro><level class="para1" eId="schedule-2-paragraph-10-2-a"><num>(a)</num><content><mod>at the end of paragraph (a) insert <quotedText>“ and ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-2-b"><num>(b)</num><content>omit paragraph (c) (and the “and” before it).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-3"><num>(3)</num><content>In paragraph 94, omit sub-paragraphs (2) and (9).</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-4"><num>(4)</num><intro>In paragraph 114, in sub-paragraph (2)—</intro><level class="para1" eId="schedule-2-paragraph-10-4-a"><num>(a)</num><content><mod>in paragraph (a), for “second” substitute <quotedText>“ third ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-b"><num>(b)</num><content><mod>in paragraph (b), for “third” substitute <quotedText>“ fourth ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-c"><num>(c)</num><content><mod>in paragraph (c), for “fifth” substitute <quotedText>“ sixth ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-5"><num>(5)</num><content>In paragraph 132, omit paragraph (k).</content></subparagraph></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-2-paragraph-13" class="schProv1"><num>13</num><content>In the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (<ref eId="c00022" href="http://www.legislation.gov.uk/id/uksi/2019/513">S.I. 2019/513</ref>), omit regulation 7.</content></paragraph>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-tcta-2018"><heading>TCTA 2018</heading><paragraph eId="schedule-2-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-2-paragraph-10-1"><num>(1)</num><content>Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-2"><num>(2)</num><intro>In paragraph 64(3)—</intro><level class="para1" eId="schedule-2-paragraph-10-2-a"><num>(a)</num><content><mod>at the end of paragraph (a) insert <quotedText>“ and ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-2-b"><num>(b)</num><content>omit paragraph (c) (and the “and” before it).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-3"><num>(3)</num><content>In paragraph 94, omit sub-paragraphs (2) and (9).</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-4"><num>(4)</num><intro>In paragraph 114, in sub-paragraph (2)—</intro><level class="para1" eId="schedule-2-paragraph-10-4-a"><num>(a)</num><content><mod>in paragraph (a), for “second” substitute <quotedText>“ third ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-b"><num>(b)</num><content><mod>in paragraph (b), for “third” substitute <quotedText>“ fourth ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-c"><num>(c)</num><content><mod>in paragraph (c), for “fifth” substitute <quotedText>“ sixth ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-5"><num>(5)</num><content>In paragraph 132, omit paragraph (k).</content></subparagraph></paragraph></hcontainer>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-place-of-supply-of-goods-order-2004"><heading>Value Added Tax (Place of Supply of Goods) Order 2004</heading><paragraph eId="schedule-2-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-2-paragraph-11-1"><num>(1)</num><content>The Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-11-2"><num>(2)</num><intro>In article 9, in the definition of “relevant goods”—</intro><level class="para1" eId="schedule-2-paragraph-11-2-a"><num>(a)</num><content><mod>in paragraph (i), after “within” insert <quotedText>“ Northern Ireland or ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-11-2-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para2"><num>(ia)</num><content>gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-11-3"><num>(3)</num><intro>In article 14—</intro><level class="para1" eId="schedule-2-paragraph-11-3-a"><num>(a)</num><content>the existing text becomes paragraph (1);</content></level><level class="para1" eId="schedule-2-paragraph-11-3-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><intro>For the purposes of that section a person is in Great Britain if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Great Britain, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.</content></level></subsection><subsection><num>(3)</num><intro>For the purposes of that section a person is in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.</content></level></subsection></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" eId="schedule-3-part-1"><num>PART 1</num><heading>Main amendments</heading><hcontainer name="crossheading" class="schGroup7"><heading>Amendments to the Value Added Tax Act 1994</heading><paragraph eId="schedule-3-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-2" class="schProv1"><num>2</num><content><mod>After section 5 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e10941"><num>5A</num><heading>Supplies of goods facilitated by online marketplaces: deemed supply</heading><subsection eId="d25e10945"><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),</content></level><level class="para1"><num>(b)</num><content>that supply is facilitated by an online marketplace, and</content></level><level class="para1" eId="d25e10963"><num>(c)</num><content>the imported consignment condition is met.</content></level></subsection><subsection eId="d25e10969"><num>(2)</num><intro>For the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>P is to be treated as having supplied the goods to the operator of the online marketplace, and</content></level><level class="para1"><num>(b)</num><content>the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.</content></level></subsection><subsection eId="d25e10987"><num>(3)</num><intro>The imported consignment condition is met where—</intro><level class="para1" eId="d25e10993"><num>(a)</num><content>the supply of the goods to R involves those goods being imported,</content></level><level class="para1" eId="d25e10999"><num>(b)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(c)</num><intro>the consignment of which the goods are part—</intro><level class="para2" eId="d25e11011"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(4)</num><content>For the purposes of subsection <ref href="#d25e11011">(3)(c)(i)</ref>, “excepted goods” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subsection><subsection eId="d25e11032"><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e10999">(3)(b)</ref>.</content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-3-paragraph-3-1"><num>(1)</num><content>Section 5A (supplies of goods facilitated by online marketplaces: deemed supply) (inserted by paragraph 2 of this Schedule) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-3-2"><num>(2)</num><content><mod>In subsection <ref href="#d25e10945">(1)</ref>, for paragraph <ref href="#d25e10963">(c)</ref> substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(c)</num><intro>one of the following applies—</intro><level class="para2"><num>(i)</num><content>the imported consignment condition is met, or</content></level><level class="para2" eId="d25e11076"><num>(ii)</num><content>the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom.</content></level></level></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-3"><num>(3)</num><content><mod>After subsection <ref href="#d25e10945">(1)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(1A)</num><intro>But this section does not apply in a case where P is established outside the United Kingdom and the imported consignment condition is not met if—</intro><level class="para1"><num>(a)</num><content>R is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>R has provided the operator of the online marketplace with R’s VAT registration number, and</content></level><level class="para1" eId="d25e11110"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-4"><num>(4)</num><content><mod>In subsection <ref href="#d25e11032">(5)</ref>, after “regulations” insert <quotedText startQuote="“">—</quotedText><quotedStructure endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><content>specify the details that must be provided for the purposes of subsection <ref href="#d25e11110">(1A)(c)</ref>;</content></level><level class="para1"><num>(b)</num><content></content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-5"><num>(5)</num><content><mod>After subsection <ref href="#d25e11032">(5)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(6)</num><intro>In this section—</intro><hcontainer name="definition"><content>“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-3-paragraph-4-1"><num>(1)</num><content>Section 7 (place of supply of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-4-2"><num>(2)</num><content><mod>Before subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(5A)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied outside the United Kingdom where the supply—</intro><level class="para1"><num>(a)</num><content>meets the imported consignment condition in section <ref href="#d25e10941">5A</ref>; and</content></level><level class="para1"><num>(b)</num><content>is deemed to be to the operator of an online marketplace.</content></level></subsection><subsection eId="d25e11207"><num>(5B)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>they are supplied by a person in the course or furtherance of a business carried on by that person;</content></level><level class="para1" eId="d25e11219"><num>(b)</num><content>the supply involves the goods being imported;</content></level><level class="para1" eId="d25e11225"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135; and</content></level><level class="para1"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods; and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-4-3"><num>(3)</num><content><mod>After subsection (9) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(9A)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e11225">(5B)(c)</ref>.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-5" class="schProv1"><num>5</num><content><mod>After section 7 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section eId="d25e11275"><num>7AA</num><heading>Reverse charge on goods supplied from abroad</heading><subsection eId="d25e11279"><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>goods are supplied by a person (“A”) to another person (“B”),</content></level><level class="para1"><num>(b)</num><content>B is registered under this Act,</content></level><level class="para1" eId="d25e11297"><num>(c)</num><content>the supply involves the goods being imported,</content></level><level class="para1" eId="d25e11303"><num>(d)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(e)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(2)</num><intro>This Act has effect as if, instead of there being a supply of the goods by A to B—</intro><level class="para1"><num>(a)</num><content>there were a supply of the goods by B in the course of furtherance of a business carried on by B, and</content></level><level class="para1"><num>(b)</num><content>that supply were a taxable supply.</content></level></subsection><subsection><num>(3)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection <ref href="#d25e11303">(1)(d)</ref>.</content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-6" class="schProv1"><num>6</num><content>In section 16A(1) (postal packets) omit “(within the meaning of the Postal Services Act 2000)”.</content></paragraph><paragraph eId="schedule-3-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-3-paragraph-7-1"><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-2"><num>(2)</num><content>For the heading, substitute “VAT on importation of goods: reliefs etc”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-3"><num>(3)</num><content><mod>Before subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>A1</num><content>No VAT is chargeable on the importation of goods to which section 7<ref href="#d25e11207">(5B)</ref> applies.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-8" class="schProv1"><num>8</num><content>In section 77B (joint and several liability: sellers identified as non-compliant by the Commissioners) omit subsections (9) and (12).</content></paragraph><paragraph eId="schedule-3-paragraph-9" class="schProv1"><num>9</num><content>In section 77BA (joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement) omit subsection (8).</content></paragraph><paragraph eId="schedule-3-paragraph-10" class="schProv1"><num>10</num><content>In section 77C (joint and several liability under section 77B or 77BA: assessments) omit subsection (9).</content></paragraph><paragraph eId="schedule-3-paragraph-11" class="schProv1"><num>11</num><content>In section 77D (joint and several liability under section 77B or 77BA: interest) omit subsection (8).</content></paragraph><paragraph eId="schedule-3-paragraph-12" class="schProv1"><num>12</num><content>In section 77E (display of VAT registration numbers), in subsection (9) omit the definition of “online marketplace” and “operator”.</content></paragraph><paragraph eId="schedule-3-paragraph-13" class="schProv1"><num>13</num><content><mod>After section 77E insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability of operators of online marketplaces for VAT in cases of deemed supply</heading><section eId="d25e11436"><num>77F</num><heading>Exception from liability under section 5A</heading><subsection eId="d25e11440"><num>(1)</num><content>This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A.</content></subsection><subsection eId="d25e11446"><num>(2)</num><intro>The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took—</intro><level class="para1"><num>(a)</num><content>all reasonable steps to ascertain the matters set out in subsection <ref href="#d25e11467">(3)</ref>, and</content></level><level class="para1"><num>(b)</num><content>all other reasonable steps to satisfy itself that the amount charged was correct.</content></level></subsection><subsection eId="d25e11467"><num>(3)</num><intro>The matters are—</intro><level class="para1"><num>(a)</num><content>the place of establishment of the person making taxable supplies facilitated by the online marketplace;</content></level><level class="para1"><num>(b)</num><content>the location of the goods at the time of their supply.</content></level></subsection></section></hcontainer></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-14" class="schProv1"><num>14</num><content><mod>Before section 96 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><section><num>95A</num><heading>Meaning of “online marketplace” and “operator” etc</heading><subsection><num>(1)</num><intro>In this Act—</intro><hcontainer name="definition"><content>“online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);</content></hcontainer><hcontainer name="definition"><intro>“operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in—</intro><level class="para1"><num>(a)</num><content>determining any terms or conditions applicable to the sale of goods,</content></level><level class="para1"><num>(b)</num><content>processing, or facilitating the processing, of payment for the goods, and</content></level><level class="para1"><num>(c)</num><content>the ordering or delivery, or facilitating the ordering or delivery, of the goods.</content></level></hcontainer></subsection><subsection><num>(2)</num><intro>For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—</intro><level class="para1"><num>(a)</num><content>offer goods for sale, and</content></level><level class="para1"><num>(b)</num><content>enter into a contract for the sale of those goods.</content></level></subsection><subsection><num>(3)</num><intro>The Treasury may by regulations amend this section so as to alter the meaning of—</intro><hcontainer name="definition"><content>“online marketplace”, and</content></hcontainer><hcontainer name="definition"><content>“operator”.</content></hcontainer></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-15" class="schProv1"><num>15</num><content><mod>In section 96(1) (other interpretative provisions), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><intro>“postal operator” means a person who provides—</intro><level class="para1"><num>(a)</num><content>the service of conveying postal packets from one place to another by post, or</content></level><level class="para1"><num>(b)</num><content>any of the incidental services of receiving, collecting, sorting and delivering postal packets;</content></level></hcontainer></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><hcontainer name="definition"><content>“postal packet” means a letter, parcel, packet or other article transmissible by post;</content></hcontainer></quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-3-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-3-paragraph-16-1"><num>(1)</num><content>Schedule 8 (zero-rating) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-16-2"><num>(2)</num><content><mod>In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:50%"/><default:col span="1" style="width:50%"/><default:tbody><default:tr><default:td>Online marketplaces (deemed supply)</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Group 21</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-16-3"><num>(3)</num><content><mod>In Part 2 (the groups), after Group 20 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><chapter><num>GROUP 21</num><heading>ONLINE MARKETPLACES (DEEMED SUPPLY)</heading><hcontainer name="crossheading" class="schGroup7"><heading>Item No.</heading><paragraph class="schProv1"><num>1</num><content>A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref>, provided that the supply does not involve the goods being imported for the purposes of that section.</content></paragraph></hcontainer></chapter></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-3-paragraph-17-1"><num>(1)</num><content>In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-17-2"><num>(2)</num><content><mod>Before sub-paragraph (5) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph eId="d25e11661"><num>(4A)</num><content>In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically.</content></subparagraph><subparagraph eId="d25e11667"><num>(4B)</num><content>A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph <ref href="#d25e11661">(4A)</ref>.</content></subparagraph><subparagraph><num>(4C)</num><intro>In sub-paragraph <ref href="#d25e11661">(4A)</ref> “relevant taxable supply” means a supply of goods where—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref>, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref>.</content></level></subparagraph><subparagraph><num>(4D)</num><intro>In sub-paragraphs <ref href="#d25e11661">(4A)</ref> and <ref href="#d25e11667">(4B)</ref> “relevant taxable person” means a person who is a taxable person and who—</intro><level class="para1"><num>(a)</num><content>is the operator of an online marketplace,</content></level><level class="para1"><num>(b)</num><content>is a person making taxable supplies of goods facilitated by an online marketplace, or</content></level><level class="para1"><num>(c)</num><content>makes taxable supplies, the place of supply of which is determined by section 7<ref href="#d25e11207">(5B)</ref>.</content></level></subparagraph></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-17-3"><num>(3)</num><content>In sub-paragraph (5), after “may by regulations make” insert “further”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Amendment to the Value Added Tax (Imported Goods) Relief Order 1984</heading><paragraph eId="schedule-3-paragraph-18" class="schProv1"><num>18</num><content>In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (<ref eId="c00023" href="http://www.legislation.gov.uk/id/uksi/1984/746">S.I. 1984/746</ref>) (reliefs for goods of certain descriptions), omit Item 8 and Notes (2) and (3) in Group 8 (low value consignment relief).</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Amendments to the Value Added Tax Regulations 1995</heading><paragraph eId="schedule-3-paragraph-19" class="schProv1"><num>19</num><content>The Value Added Tax Regulations 1995 (<ref eId="c00024" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>) are amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-20" class="schProv1"><num>20</num><content><mod>In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(1C)</num><intro>Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act,</content></level><wrapUp>the registered person must provide the other person with a VAT invoice.</wrapUp></paragraph></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-3-paragraph-21-1"><num>(1)</num><content>Regulation 13A (electronic invoicing) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-2"><num>(2)</num><content>In paragraph (1) for “goods or services” substitute “services or relevant goods”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-3"><num>(3)</num><content><mod>After paragraph (4) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(5)</num><intro>In this regulation, “relevant goods” means all goods other than goods—</intro><level class="para1"><num>(a)</num><content>the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of which is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act.</content></level></paragraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-22" class="schProv1"><num>22</num><subparagraph eId="schedule-3-paragraph-22-1"><num>(1)</num><content>Regulation 15 (change of rate, credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-2"><num>(2)</num><content>The existing text becomes paragraph (1).</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-3"><num>(3)</num><content>In that paragraph, after “relates to a” insert “relevant”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-4"><num>(4)</num><content><mod>After that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph><num>(2)</num><content>In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.</content></paragraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-3-paragraph-23-1"><num>(1)</num><content>Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-2"><num>(2)</num><content>In paragraph (1), at the end insert “, subject to paragraph <ref href="#d25e11907">(1A)</ref>”.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-3"><num>(3)</num><content><mod>After paragraph (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><paragraph eId="d25e11907"><num>(1A)</num><content>This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.</content></paragraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-24" class="schProv1"><num>24</num><content><mod>After regulation 16A insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="double"><hcontainer name="regulation"><heading>Retailers’ and simplified invoices: exceptions</heading><num>16B</num><intro>Regulations 16 and 16A do not apply in relation to a supply of goods if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section <ref href="#d25e10941">5A</ref> of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7<ref href="#d25e11207">(5B)</ref> of the Act.</content></level></hcontainer></quotedStructure></mod></content></paragraph></hcontainer></part>

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" eId="schedule-3-part-2"><num>PART 2</num><heading>Amendments and modifications relating to the Northern Ireland Protocol</heading><hcontainer name="crossheading" class="schGroup7"><heading>Amendments to the Value Added Tax Act 1994</heading><paragraph eId="schedule-3-paragraph-25" class="schProv1"><num>25</num><content>VATA 1994 is amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-26" class="schProv1"><num>26</num><content><mod>In section 40A (Northern Ireland Protocol) (inserted by section 3 of this Act), after subsection <ref href="#d25e666">(2)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(3)</num><intro>Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving—</intro><level class="para1"><num>(a)</num><content>supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and</content></level><level class="para1"><num>(b)</num><content>the importation of goods of a low value.</content></level></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-27" class="schProv1"><num>27</num><subparagraph eId="schedule-3-paragraph-27-1"><num>(1)</num><content>Schedule 9ZB (inserted by paragraph <ref href="#schedule-2-paragraph-2">2</ref> of Schedule 2 to this Act) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-27-2"><num>(2)</num><content><mod>After paragraph <ref href="#d25e7664">1(8)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(9)</num><content>This paragraph is subject to paragraph <ref href="#d25e12203">4</ref> of Schedule 9ZC.</content></subparagraph></quotedStructure><inline name="appendText">;</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-27-3"><num>(3)</num><content><mod>After paragraph <ref href="#d25e8011">4(10)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(11)</num><content>Sub-paragraphs <ref href="#d25e7892">(3)</ref> and <ref href="#d25e7898">(4)</ref> are subject to paragraph <ref href="#d25e12802">4A</ref> of Schedule 9ZC.</content></subparagraph></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-28" class="schProv1"><num>28</num><content><mod>After that Schedule insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule" eId="d25e12055"><num>SCHEDULE 9ZC<authorialNote class="referenceNote">Section 40A(3)</authorialNote></num><heading>Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol</heading><part><num>PART 1</num><heading>Modification of this Act</heading><paragraph eId="d25e12069" class="schProv1"><num>1</num><intro>References in the following provisions of this Act to goods being imported do not include goods imported into the United Kingdom as a result of their entry into Northern Ireland or goods treated as having been imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain—</intro><level class="para1"><num>(a)</num><content>section <ref href="#d25e10941">5A</ref><ref href="#d25e10987">(3)</ref> (the imported consignment condition);</content></level><level class="para1"><num>(b)</num><content>section 7<ref href="#d25e11219">(5B)(b)</ref> (place of supply of goods);</content></level><level class="para1" eId="d25e12095"><num>(c)</num><content>section <ref href="#d25e11275">7AA</ref><ref href="#d25e11297">(1)(c)</ref> (reverse charge on goods supplied from abroad).</content></level></paragraph><paragraph class="schProv1"><num>2</num><intro>Section <ref href="#d25e11436">77F</ref> (exception from liability under section 5A) has effect as if—</intro><level class="para1"><num>(a)</num><content>in the heading, after “section 5A” there were inserted “or Part 1 of Schedule 9ZC”;</content></level><level class="para1"><num>(b)</num><content>in subsection <ref href="#d25e11440">(1)</ref>, after “section 5A” there were inserted “or Part 1 of Schedule 9ZC”;</content></level><level class="para1"><num>(c)</num><content>in subsection <ref href="#d25e11446">(2)</ref>, after “(as defined in section 5A” there were inserted “or Part 1 of Schedule 9ZC, as the case may be”.</content></level></paragraph><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>In Schedule 11, paragraph 6 has effect subject to the following modifications.</content></subparagraph><subparagraph><num>(2)</num><intro>Sub-paragraph (4C) has effect as if—</intro><level class="para1"><num>(a)</num><content>the “or” at the end of paragraph (a) were omitted;</content></level><level class="para1"><num>(b)</num><content><mod>after paragraph (b) there were inserted <quotedText startQuote="“">, or</quotedText><quotedStructure endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(c)</num><content>Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods.</content></level></quotedStructure></mod></content></level></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph (4D) has effect as if—</intro><level class="para1"><num>(a)</num><content>the “or” at the end of paragraph (b) were omitted;</content></level><level class="para1"><num>(b)</num><content><mod>after paragraph (c) there were inserted <quotedText startQuote="“">, or</quotedText><quotedStructure endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><level class="para1"><num>(d)</num><content>is treated as having imported goods under Part 1 of Schedule 9ZC.</content></level></quotedStructure></mod></content></level></subparagraph></paragraph><paragraph eId="d25e12203" class="schProv1"><num>4</num><subparagraph eId="d25e12207"><num>(1)</num><intro>Sub-paragraph <ref href="#d25e12264">(2)</ref> applies, instead of section 15(4) and (5) (as modified by paragraph 1 of Schedule 9ZB), where—</intro><level class="para1"><num>(a)</num><content>goods are imported into the United Kingdom as a result of their entry into Northern Ireland in the course or furtherance of a business by a person (“P”),</content></level><level class="para1"><num>(b)</num><intro>that importation is in the course of a taxable supply to a person (“R”) who—</intro><level class="para2"><num>(i)</num><content>is not registered under this Act, or</content></level><level class="para2" eId="d25e12234"><num>(ii)</num><content>is registered under this Act but who has not provided P or, where the supply is facilitated by an online marketplace, the operator of that marketplace, with R’s VAT registration number,</content></level></level><level class="para1" eId="d25e12240"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1" eId="d25e12246"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2" eId="d25e12252"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subparagraph><subparagraph eId="d25e12264"><num>(2)</num><intro>The person who is treated as having imported the goods is—</intro><level class="para1"><num>(a)</num><content>in a case where the supply is facilitated by an online marketplace, the operator of the online marketplace, or</content></level><level class="para1"><num>(b)</num><content>in any other case, P.</content></level></subparagraph><subparagraph><num>(3)</num><content>In sub-paragraph <ref href="#d25e12234">(1)(b)(ii)</ref>, “VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph <ref href="#d25e12252">(1)(d)(i)</ref>, “excepted goods” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in sub-paragraph <ref href="#d25e12240">(1)(c)</ref>.</content></subparagraph></paragraph></part><part><num>PART 2</num><heading>Modification of the Value Added Tax (Imported Goods) Relief Order 1984</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (<ref eId="c00025" href="http://www.legislation.gov.uk/id/uksi/1984/746">S.I. 1984/746</ref>) (reliefs for goods of certain descriptions), Group 8 (articles sent for miscellaneous purposes) has effect subject to the following modifications.</content></subparagraph><subparagraph><num>(2)</num><content><mod>That Group has effect as if after item 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="order" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>8</num><content>Any consignment of goods imported into the United Kingdom as a result of their entry into Northern Ireland (other than alcoholic beverages, tobacco products, perfumes or toilet waters) not exceeding £15 in value.</content></paragraph></quotedStructure></mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>That Group has effect as if after note (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="order" ukl:Context="schedule" ukl:Format="double"><subparagraph><num>(2)</num><content>Item 8 does not apply in relation to any goods imported on mail order.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of note (2)—</intro><hcontainer name="definition"><content>“mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,</content></hcontainer><hcontainer name="definition"><content>“remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and</content></hcontainer><hcontainer name="definition"><content>“seller” does not include any person acting otherwise than in a commercial or professional capacity.</content></hcontainer></subparagraph></quotedStructure></mod></content></subparagraph></paragraph></part><part><num>PART 3</num><heading>Registration</heading><hcontainer name="crossheading" class="schGroup7"><heading>Liability to be registered</heading><paragraph eId="d25e12380" class="schProv1"><num>6</num><subparagraph eId="d25e12384"><num>(1)</num><intro>A person who is treated as having imported goods under Part 1 of this Schedule and—</intro><level class="para1" eId="d25e12390"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1" eId="d25e12396"><num>(b)</num><content>is not liable to be registered under Schedule 1, 1A or 9ZA to this Act,</content></level><wrapUp>becomes liable to be registered under this Schedule at the point they are so treated.</wrapUp></subparagraph><subparagraph eId="d25e12404"><num>(2)</num><content>A person who is not registered or liable to be registered as mentioned in sub-paragraph <ref href="#d25e12390">(1)(a)</ref> and <ref href="#d25e12396">(b)</ref> 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.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph <ref href="#d25e12630">11(2)</ref> of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, paragraph 6(2) of Schedule 3A or paragraph <ref href="#d25e5076">43</ref> or <ref href="#d25e5618">53</ref> of Schedule 9ZA.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Schedule except in accordance with paragraph <ref href="#d25e12440">7</ref>.</content></subparagraph></paragraph><paragraph eId="d25e12440" class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that the person is no longer a person who is, or will be, treated as having imported goods under Part 1 of this Schedule.</content></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be 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.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of liability and registration</heading><paragraph eId="d25e12459" class="schProv1"><num>8</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Schedule must notify the Commissioners of the liability—</intro><level class="para1" eId="d25e12469"><num>(a)</num><content>in the case of a liability under sub-paragraph <ref href="#d25e12384">(1)</ref> of paragraph <ref href="#d25e12380">6</ref>, within 30 days of the person becoming so liable, and</content></level><level class="para1" eId="d25e12481"><num>(b)</num><content>in the case of a liability under sub-paragraph <ref href="#d25e12404">(2)</ref> of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time”—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph <ref href="#d25e12469">(1)(a)</ref>, means the beginning of the day on which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph <ref href="#d25e12481">(1)(b)</ref>, means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Entitlement to be registered etc</heading><paragraph eId="d25e12523" class="schProv1"><num>9</num><subparagraph eId="d25e12527"><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make or facilitate a relevant supply from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph <ref href="#d25e12527">(1)</ref> may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notification of matters affecting continuance of registration</heading><paragraph eId="d25e12577" class="schProv1"><num>10</num><subparagraph><num>(1)</num><content>Any person registered under this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph <ref href="#d25e12527">9(1)</ref> must notify the Commissioners, within 30 days of the first occasion after the person’s registration when the person makes or facilitates a relevant supply, that the person has made or facilitated that supply.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person’s registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph <ref href="#d25e12527">9(1)</ref>) has not been such a person during the period of the person’s registration, the person ceases to have any intention of making or facilitating relevant supplies.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>11</num><subparagraph eId="d25e12624"><num>(1)</num><content>Where a person registered under this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e12630"><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Schedule has ceased since the person’s registration to be registrable under this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph eId="d25e12636"><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph <ref href="#d25e12527">9(1)</ref> and is not for the time being liable to be registered under this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person’s request to be registered, to make or facilitate relevant supplies, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person’s registration,</content></level><wrapUp>the Commissioners may cancel the person’s registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph eId="d25e12659"><num>(4)</num><content>But the Commissioners may not, under sub-paragraph <ref href="#d25e12624">(1)</ref>, <ref href="#d25e12630">(2)</ref> or <ref href="#d25e12636">(3)</ref>, cancel a person‘s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph <ref href="#d25e12630">(2)</ref> or <ref href="#d25e12636">(3)</ref> a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph eId="d25e12680"><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph <ref href="#d25e12527">9(1)</ref>, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>In determining, for the purposes of sub-paragraph <ref href="#d25e12659">(4)</ref>, whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(7)</num><content>For the purposes of this paragraph, a person is registrable under this Schedule at any time when the person is liable to be registered under this Schedule or is a person who makes or facilitates relevant supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Notifications</heading><paragraph class="schProv1"><num>12</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>13</num><content>For the purposes of this Part of this Schedule a supply is a “relevant supply” if the person making or facilitating it would be treated as having imported goods under Part 1 of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Modification of the Finance Act 2008</heading><paragraph class="schProv1"><num>14</num><content><mod>Paragraph 1 of Schedule 41 to the Finance Act 2008 (penalties: failure to notify etc) has effect as if in the table there were inserted the following entry—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:col span="1" style="width:50%"/><default:col span="1" style="width:50%"/><default:tbody><default:tr><default:td>Value added tax</default:td><default:td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-left-color="black">Obligation under paragraph <ref href="#d25e12459">8</ref> of Schedule 9ZC to VATA 1994 (obligations to notify liability to register and notify matters affecting continuance of registration).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-29" class="schProv1"><num>29</num><subparagraph eId="schedule-3-paragraph-29-1"><num>(1)</num><content>Part 1 of Schedule 9ZC (inserted by paragraph <ref href="#schedule-3-paragraph-28">28</ref>) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-29-2"><num>(2)</num><content><mod>After paragraph <ref href="#d25e12069">1</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph class="schProv1"><num>1A</num><content>Section 5A has effect as if in subsection <ref href="#d25e11279">(1)</ref><ref href="#d25e10963">(c)</ref><ref href="#d25e11076">(ii)</ref> after “outside the United Kingdom” there were inserted “and prior to the supply the goods were located in Great Britain”.</content></paragraph></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-29-3"><num>(3)</num><content><mod>After paragraph 4 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><paragraph eId="d25e12802" class="schProv1"><num>4A</num><subparagraph><num>(1)</num><intro>Sub-paragraph <ref href="#d25e12833">(2)</ref> applies, instead of paragraph <ref href="#d25e7892">4(3)</ref> and <ref href="#d25e7898">(4)</ref> of Schedule 9ZB, in relation to a removal of goods from Northern Ireland to Great Britain or, as the case may be, vice versa where—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply by a person established outside of the United Kingdom (“P”), and</content></level><level class="para1"><num>(b)</num><content>the supply is facilitated by an online marketplace.</content></level></subparagraph><subparagraph eId="d25e12833"><num>(2)</num><content>The operator of the online marketplace is the person who is treated as having imported the goods.</content></subparagraph><subparagraph eId="d25e12839"><num>(3)</num><intro>But sub-paragraph <ref href="#d25e12833">(2)</ref> does not apply where the person to whom the goods are supplied (“R”)—</intro><level class="para1"><num>(a)</num><content>is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>has provided the operator of the online marketplace with R’s VAT registration number, and</content></level><level class="para1" eId="d25e12860"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subparagraph><subparagraph><num>(4)</num><intro>In sub-paragraph <ref href="#d25e12839">(3)</ref>—</intro><hcontainer name="definition"><content>“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph <ref href="#d25e12860">(3)(c)</ref>.</content></subparagraph></paragraph></quotedStructure></mod></content></subparagraph></paragraph></hcontainer></part>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="schedule" eId="schedule-4"><num>SCHEDULE 4<authorialNote class="referenceNote">Section 9</authorialNote></num><heading>Recovery of unlawful state aid</heading><intro>TIOPA 2010 has effect as if—</intro><level class="para1" eId="schedule-4-paragraph-a"><num>(a)</num><content><mod>after Chapter 21 of Part 9A there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><chapter><num>CHAPTER 21A</num><heading>Recovery of unlawful state aid</heading><section><num>371UFA</num><heading>Recovery of unlawful state aid</heading><content>Schedule 7ZA makes provision in connection with <ref eId="c00026" href="http://www.legislation.gov.uk/european/decision/2019/1352">Commission Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption (referred to in that Schedule as “the Commission Decision”).</content></section></chapter></quotedStructure><inline name="appendText">, and</inline></mod></content></level><level class="para1" eId="schedule-4-paragraph-b"><num>(b)</num><content><mod>after Schedule 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule"><num>SCHEDULE 7ZA<authorialNote class="referenceNote">Section 371UFA</authorialNote></num><heading>Recovery of unlawful state aid</heading><hcontainer name="crossheading" class="schGroup7"><heading>Recovery of unlawful state aid</heading><paragraph class="schProv1"><num>1</num><subparagraph eId="d25e12954"><num>(1)</num><content>Any amount that would have been chargeable on a company as if it were corporation tax for a relevant accounting period of the company by virtue of this Part, if the company had not benefited from the unlawful state aid identified in the Commission Decision, is to be treated as chargeable on that company as if it were corporation tax for that relevant accounting period by virtue of this Part.</content></subparagraph><subparagraph eId="d25e12960"><num>(2)</num><content>In this Schedule, such an amount is referred to as an “additional amount”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Charging notice</heading><paragraph eId="d25e12969" class="schProv1"><num>2</num><subparagraph eId="d25e12973"><num>(1)</num><content>This paragraph applies where an officer of HMRC has reason to believe that an additional amount is chargeable on a company in respect of one or more of the company’s relevant accounting periods.</content></subparagraph><subparagraph><num>(2)</num><intro>The officer may—</intro><level class="para1" eId="d25e12985"><num>(a)</num><content>make an assessment of the additional amounts which ought in their opinion to be charged on the company for each relevant accounting period, and</content></level><level class="para1" eId="d25e12991"><num>(b)</num><content>give a notice (a “charging notice”) to that company requiring it to pay those amounts.</content></level></subparagraph><subparagraph eId="d25e12997"><num>(3)</num><content>More than one charging notice may be given to a company in respect of a relevant accounting period.</content></subparagraph><subparagraph eId="d25e13003"><num>(4)</num><intro>A charging notice must—</intro><level class="para1"><num>(a)</num><content>state the relevant accounting periods to which the notice applies,</content></level><level class="para1"><num>(b)</num><content>state the additional amounts required to be paid by the notice for each of those relevant accounting periods,</content></level><level class="para1"><num>(c)</num><content>set out the basis on which the officer has calculated the additional amounts,</content></level><level class="para1"><num>(d)</num><content>state the period within which payment must be made, and</content></level><level class="para1"><num>(e)</num><content>explain how interest is to be calculated in accordance with paragraph <ref href="#d25e13440">8</ref>.</content></level></subparagraph><subparagraph eId="d25e13042"><num>(5)</num><content>Where a charging notice is given to a company, the company must pay the additional amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of the amounts specified in the notice may not be postponed on any grounds, and so the amounts charged by the charging notice remain due and payable despite any appeal in respect of the notice.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Charging period</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>No charging notice may be given after the end of the charging period.</content></subparagraph><subparagraph eId="d25e13067"><num>(2)</num><content>The charging period is the period of 12 months beginning with the day on which Schedule 4 to the Taxation (Post-transition Period) Act 2020 comes into force.</content></subparagraph><subparagraph eId="d25e13073"><num>(3)</num><content>The Treasury may by regulations amend sub-paragraph <ref href="#d25e13067">(2)</ref> so as to extend the charging period if they consider it necessary to do so in order to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(4)</num><content>The power in sub-paragraph <ref href="#d25e13073">(3)</ref> may be exercised more than once.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential claims etc</heading><paragraph eId="d25e13094" class="schProv1"><num>4</num><subparagraph eId="d25e13098"><num>(1)</num><intro>An officer of HMRC may by notice (a “consequential amendment notice”) given to a company make any adjustment or amendment, in relation to the company, to any company tax return, self-assessment, discovery assessment, claim, election, application or notice (including a charging notice) relating to any accounting period which the officer considers is appropriate in consequence of—</intro><level class="para1"><num>(a)</num><content>a charging notice,</content></level><level class="para1" eId="d25e13110"><num>(b)</num><content>any claim, election, application, notice or other representation relating to a charging notice, or</content></level><level class="para1"><num>(c)</num><content>anything done by the Tribunal under paragraph <ref href="#d25e13343">6(4)</ref> (powers of the Tribunal on an appeal).</content></level></subparagraph><subparagraph><num>(2)</num><content>More than one consequential amendment notice may be given to a company in respect of an accounting period.</content></subparagraph><subparagraph><num>(3)</num><intro>Adjustments or amendments made in reliance on sub-paragraph <ref href="#d25e13098">(1)</ref> may (among other things) relate to—</intro><level class="para1"><num>(a)</num><content>an additional amount charged on a company in a charging notice,</content></level><level class="para1" eId="d25e13146"><num>(b)</num><content>any other part of the CFC charge charged on the company (if any),</content></level><level class="para1" eId="d25e13152"><num>(c)</num><content>any other tax payable by the company, or</content></level><level class="para1" eId="d25e13158"><num>(d)</num><content>any claim, election, application or notice relating to a matter within paragraph <ref href="#d25e13918">(a)</ref>, <ref href="#d25e13146">(b)</ref> or <ref href="#d25e13152">(c)</ref>.</content></level></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraphs <ref href="#d25e13110">(1)(b)</ref> and <ref href="#d25e13158">(3)(d)</ref>, the references to “any claim” include any claim for relief which a company may make in respect of an additional amount.</content></subparagraph><subparagraph eId="d25e13185"><num>(5)</num><intro>Where a consequential amendment notice reduces the amount which is chargeable on a company as the additional amount for a relevant accounting period—</intro><level class="para1"><num>(a)</num><content>an officer of HMRC must exercise the power in sub-paragraph <ref href="#d25e13098">(1)</ref> so as to secure, so far as reasonably practicable, that relevant reliefs are treated in the same way as they were treated before any steps were taken under this Schedule in relation to them, and</content></level><level class="para1"><num>(b)</num><content>any amount which was overpaid must be repaid.</content></level></subparagraph><subparagraph><num>(6)</num><content>In sub-paragraph <ref href="#d25e13185">(5)</ref>, “relevant reliefs” means so much of any reliefs previously taken into account in calculating the additional amount chargeable on the company for the relevant accounting period in question as are referable to the amount by which that additional amount is reduced.</content></subparagraph><subparagraph><num>(7)</num><intro>Subject to sub-paragraph <ref href="#d25e13236">(8)</ref>, paragraphs 61 to 64 of Schedule 18 to FA 1998 apply in relation to the following as they apply in relation to a discovery assessment—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph eId="d25e13236"><num>(8)</num><content>Paragraph 62(1)(a) of that Schedule is to be read as if the reference to one year from the end of the relevant accounting period were a reference to the period of 60 days beginning with the day on which the charging notice or consequential amendment notice is given.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interaction with enquiries etc</heading><paragraph eId="d25e13245" class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>This Schedule applies in respect of an additional amount whether or not any functions in or under Schedule 18 to FA 1998 (company tax returns, assessments etc) have been exercised, or any other steps have been taken, in relation to that amount.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a company is required to pay an additional amount for a relevant accounting period in accordance with a charging notice—</intro><level class="para1"><num>(a)</num><content>any discovery assessment ceases to have effect so far as it relates to that additional amount, and</content></level><level class="para1" eId="d25e13267"><num>(b)</num><content>any claim, election, application or notice ceases to have effect so far as it relates to that discovery assessment.</content></level></subparagraph><subparagraph><num>(3)</num><content>Nothing in sub-paragraph <ref href="#d25e13267">(2)(b)</ref> prevents a company making or giving a new claim, election, application or notice, including in relation to any matter referred to in the discovery assessment mentioned in that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><intro>When giving a partial or final closure notice to a company in relation to an enquiry into the company’s tax return relating to a relevant accounting period, an officer of HMRC must take into account—</intro><level class="para1"><num>(a)</num><content>any charging notice given to the company,</content></level><level class="para1"><num>(b)</num><content>any claim, election, application or notice relating to such a charging notice, and</content></level><level class="para1"><num>(c)</num><content>any consequential amendment notice given to the company.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Appeals</heading><paragraph eId="d25e13309" class="schProv1"><num>6</num><subparagraph eId="d25e13313"><num>(1)</num><intro>A company may appeal against any of the following—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph><num>(2)</num><content>Notice of an appeal must be given to HMRC, in writing, within the period of 30 days beginning with the day on which the notice is given.</content></subparagraph><subparagraph><num>(3)</num><content>The notice of appeal must specify the grounds of appeal.</content></subparagraph><subparagraph eId="d25e13343"><num>(4)</num><intro>On an appeal under this paragraph, the Tribunal may—</intro><level class="para1"><num>(a)</num><content>confirm the notice to which the appeal relates,</content></level><level class="para1"><num>(b)</num><content>amend the notice, or</content></level><level class="para1"><num>(c)</num><content>cancel the notice.</content></level></subparagraph><subparagraph><num>(5)</num><content>References in Part 5 of TMA 1970 (appeals etc) to an assessment are to be read as including a charging notice or a consequential amendment notice, unless the context requires otherwise.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Payment of interest</heading><paragraph class="schProv1"><num>7</num><subparagraph eId="d25e13380"><num>(1)</num><content>An officer of HMRC may give a notice (an “interest charging notice”) to a company requiring it to pay an amount of interest in relation to one or more additional amounts after they have been paid.</content></subparagraph><subparagraph><num>(2)</num><content>The amount of interest to be paid in relation to an additional amount is to be calculated in accordance with paragraph <ref href="#d25e13440">8</ref> (and not in accordance with provision made in or under section 87A of TMA 1970 (interest on overdue corporation tax etc) or section 178 of FA 1989 (setting of rates of interest)).</content></subparagraph><subparagraph><num>(3)</num><intro>An interest charging notice must—</intro><level class="para1"><num>(a)</num><content>state the additional amount to which each amount of interest relates,</content></level><level class="para1"><num>(b)</num><content>explain how each amount of interest has been calculated, and</content></level><level class="para1"><num>(c)</num><content>state the period within which payment must be made.</content></level></subparagraph><subparagraph><num>(4)</num><content>An officer of HMRC may vary or cancel an interest charging notice.</content></subparagraph><subparagraph eId="d25e13425"><num>(5)</num><content>Where an interest charging notice is given to a company, the company must pay the amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of those amounts may not be postponed on any grounds.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Calculation of interest payable in relation to an additional amount</heading><paragraph eId="d25e13440" class="schProv1"><num>8</num><subparagraph eId="d25e13444"><num>(1)</num><content>The interest which an additional amount carries is to be calculated in accordance with Chapter 5 of the Commission Regulation.</content></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of Article 11(1) of the Commission Regulation—</intro><level class="para1"><num>(a)</num><content>the reference to the date on which unlawful aid was first put at the disposal of the beneficiary is to be read as a reference to the date when an additional amount would have become due and payable by the company on which it is chargeable if the company had not benefited from the unlawful state aid identified in the Commission Decision, and</content></level><level class="para1"><num>(b)</num><content>the reference to the date of recovery of the aid is to be read as a reference to the date on which that additional amount is paid.</content></level></subparagraph><subparagraph><num>(3)</num><content>In this paragraph, “the Commission Regulation” means <ref eId="c00027" href="http://www.legislation.gov.uk/european/regulation/2004/0794">Commission Regulation (EC) No. 794/2004</ref> of 21 April 2004 implementing Council Regulation <ref eId="c00028" href="http://www.legislation.gov.uk/european/regulation/1999/0659">(EC) No. 659/1999</ref> laying down detailed rules for the application of Article 93 of the EC Treaty.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Liability of related company</heading><paragraph class="schProv1"><num>9</num><subparagraph eId="d25e13487"><num>(1)</num><intro>This paragraph applies where the company on which an additional amount is (or would be) chargeable for a relevant accounting period in accordance with paragraph <ref href="#d25e12954">1(1)</ref> (the “original company”)—</intro><level class="para1" eId="d25e13496"><num>(a)</num><content>does not fully pay the additional amount before the date on which it must be paid in accordance with paragraph <ref href="#d25e13042">2(5)</ref>,</content></level><level class="para1" eId="d25e13505"><num>(b)</num><content>does not fully pay any interest on an additional amount before the date on which that interest must be paid in accordance with paragraph <ref href="#d25e13425">7(5)</ref>,</content></level><level class="para1" eId="d25e13514"><num>(c)</num><content>is in liquidation, in administration or in receivership, or</content></level><level class="para1" eId="d25e13520"><num>(d)</num><content>has been dissolved.</content></level></subparagraph><subparagraph eId="d25e13526"><num>(2)</num><intro>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13496">(1)(a)</ref> or <ref href="#d25e13514">(c)</ref>, each related company of the original company is jointly and severally liable with the original company for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which are chargeable on the original company for each of its relevant accounting periods, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13505">(1)(b)</ref>, each related company of the original company is jointly and severally liable with the original company for interest on the additional amounts which are chargeable on the original company for each of its relevant accounting periods.</content></subparagraph><subparagraph eId="d25e13559"><num>(4)</num><intro>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13520">(1)(d)</ref>, each related company of the original company is jointly and severally liable for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which would have been chargeable on the original company for each of its relevant accounting periods if it had not been dissolved, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph eId="d25e13580"><num>(5)</num><content>Where a related company is liable for an additional amount or interest on an additional amount, an officer of HMRC may, for the purposes of giving effect to the Commission Decision, exercise any function under this Schedule in relation to the related company as if it were the original company in respect of which it is a related company.</content></subparagraph><subparagraph eId="d25e13586"><num>(6)</num><content>In applying paragraphs <ref href="#d25e12969">2</ref> to <ref href="#d25e13245">5</ref> of this Schedule for the purposes of sub-paragraph <ref href="#d25e13580">(5)</ref>, references to a relevant accounting period of a company are to be read as references to a relevant accounting period of the original company.</content></subparagraph><subparagraph><num>(7)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13496">(1)(a)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph <ref href="#d25e13042">2(5)</ref>.</content></subparagraph><subparagraph><num>(8)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13505">(1)(b)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of any interest on the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph <ref href="#d25e13425">7(5)</ref>.</content></subparagraph><subparagraph><num>(9)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13514">(1)(c)</ref> or <ref href="#d25e13520">(d)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of the additional amount, or so much of any interest on the additional amount, as was not paid by the original company before the date on which sub-paragraph <ref href="#d25e13514">(1)(c)</ref> or <ref href="#d25e13520">(d)</ref> began to apply.</content></subparagraph><subparagraph><num>(10)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13514">(1)(c)</ref>—</intro><level class="para1"><num>(a)</num><content>a company is “in liquidation” if it is in liquidation within the meaning of section 247 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989 (<ref eId="c00029" href="http://www.legislation.gov.uk/id/nisi/1989/2405">S.I. 1989/2405 (N.I. 19)</ref>), or a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company;</content></level><level class="para1"><num>(b)</num><content>a company is “in administration” if it is in administration within the meaning of Schedule B1 to the Insolvency Act 1986 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989, or there is in force in relation to it under the law of a country or territory outside the United Kingdom any appointment corresponding to the appointment of an administrator under either of those Schedules;</content></level><level class="para1"><num>(c)</num><content>a company is “in receivership” if there is in force in relation to it an order for the appointment of an administrative receiver, a receiver and manager or a receiver under Chapter 1 or 2 of Part 3 of the Insolvency Act 1986 or Part 4 of the Insolvency (Northern Ireland) Order 1989, or any corresponding order under the law of a country or territory outside the United Kingdom.</content></level></subparagraph><subparagraph eId="d25e13692"><num>(11)</num><intro>In this paragraph, a company is a “related company” of an original company if—</intro><level class="para1" eId="d25e13698"><num>(a)</num><intro>at any time when the original company benefited from the unlawful state aid identified in the Commission Decision, it was a member—</intro><level class="para2" eId="d25e13704"><num>(i)</num><content>of the same group as the original company,</content></level><level class="para2"><num>(ii)</num><content>of a consortium which at that time owned the original company, or</content></level><level class="para2" eId="d25e13716"><num>(iii)</num><content>of the same group as a company which at that time was a member of a consortium owning the original company, and</content></level></level><level class="para1" eId="d25e13722"><num>(b)</num><content>an officer of HMRC has given the company a notice informing the company that it is a related company for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(12)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13698">(11)(a)</ref>—</intro><level class="para1"><num>(a)</num><content>a company is a member of a consortium if it is a member of a consortium within the meaning of Part 5 of CTA 2010, and</content></level><level class="para1"><num>(b)</num><content>a company is owned by a consortium if it is owned by a consortium within the meaning of that Part.</content></level></subparagraph><subparagraph><num>(13)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13704">(11)(a)(i)</ref>, two companies are members of the same group if—</intro><level class="para1"><num>(a)</num><content>one is the 51% subsidiary of the other, or</content></level><level class="para1"><num>(b)</num><content>both are 51% subsidiaries of a third company.</content></level></subparagraph><subparagraph><num>(14)</num><content>For the purposes of sub-paragraph <ref href="#d25e13716">(11)(a)(iii)</ref>, two companies are members of the same group if they are members of the same group of companies within the meaning of Part 5 of CTA 2010 (group relief).</content></subparagraph><subparagraph><num>(15)</num><content>An officer of HMRC may give a notice to a company for the purposes of sub-paragraph <ref href="#d25e13722">(11)(b)</ref> only if the officer considers that the company, by virtue of its relationship or a transaction with the original company, received a benefit or experienced an advantage, whether directly or indirectly, as a result of the unlawful state aid identified in the Commission Decision.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Variation of the Commission Decision</heading><paragraph class="schProv1"><num>10</num><subparagraph eId="d25e13796"><num>(1)</num><intro>If the Commission Decision is revoked or annulled, the Treasury must by regulations make such provision as they consider appropriate for the purposes of securing, so far as reasonably practicable, that any company affected by this Schedule is put into the position it would have been in if—</intro><level class="para1"><num>(a)</num><content>the Commission Decision had not been made, and</content></level><level class="para1"><num>(b)</num><content>this Schedule had not had effect.</content></level></subparagraph><subparagraph><num>(2)</num><content>The duty in sub-paragraph <ref href="#d25e13796">(1)</ref> does not apply if there is, or the Treasury consider that there may be, a further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></subparagraph><subparagraph eId="d25e13823"><num>(3)</num><intro>The Treasury may by regulations make such provision as they consider appropriate to take account of—</intro><level class="para1"><num>(a)</num><content>any variation of the Commission Decision, or</content></level><level class="para1"><num>(b)</num><content>any further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></level></subparagraph><subparagraph eId="d25e13841"><num>(4)</num><intro>The power to make regulations under this paragraph may (among other things) be exercised by modifying—</intro><level class="para1"><num>(a)</num><content>this Part;</content></level><level class="para1"><num>(b)</num><content>provision made under this Part.</content></level></subparagraph><subparagraph><num>(5)</num><content>In sub-paragraph <ref href="#d25e13841">(4)</ref>, “modify” includes amend, repeal or revoke.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential modifications</heading><paragraph class="schProv1"><num>11</num><content>Section 371UE (appeal affecting more than one person) has effect as if an appeal against a charging notice or a consequential amendment notice by virtue of paragraph <ref href="#d25e13313">6(1)</ref> of this Schedule were a “relevant appeal” for the purposes of that section.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Management of the CFC charge for the purposes of the Commission Decision</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>The application to the CFC charge of enactments applying generally to corporation tax by section 371UB (application of the Taxes Acts to the CFC charge) has effect subject to—</intro><level class="para1"><num>(a)</num><content>this Schedule, and</content></level><level class="para1"><num>(b)</num><content>any other modifications that are necessary to give effect to the Commission Decision.</content></level></subparagraph><subparagraph><num>(2)</num><content>Any relevant time limit is disapplied so far as necessary to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(3)</num><intro>A time limit is relevant if it would otherwise have applied or had effect, by or under an enactment (apart from this Schedule), in connection with—</intro><level class="para1" eId="d25e13918"><num>(a)</num><content>the CFC charge charged on a company,</content></level><level class="para1"><num>(b)</num><content>any other tax payable by that company,</content></level><level class="para1" eId="d25e13930"><num>(c)</num><content>the tax liability of another company, or</content></level><level class="para1"><num>(d)</num><content>any adjustment, amendment, claim, election, application or notice relating to a matter within paragraphs <ref href="#d25e13918">(a)</ref> to <ref href="#d25e13930">(c)</ref>.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interpretation</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>For the purposes of this Schedule, a relevant accounting period of a company is any accounting period of the company for corporation tax purposes during some or all of which the unlawful state aid identified in the Commission Decision was available (whether or not the company considers that it benefited from it).</content></subparagraph><subparagraph><num>(2)</num><content>Terms used in this Schedule which are defined or explained in Schedule 18 to FA 1998 have the same meaning in this Schedule as in that Schedule.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“additional amount” has the meaning given by paragraph <ref href="#d25e12960">1(2)</ref>;</content></hcontainer><hcontainer name="definition"><content>“charging notice” has the meaning given by paragraph <ref href="#d25e12991">2(2)(b)</ref>;</content></hcontainer><hcontainer name="definition"><content>the “Commission Decision” means <ref eId="c00030" href="http://www.legislation.gov.uk/european/decision/2019/1352">Commission Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption;</content></hcontainer><hcontainer name="definition"><content>“consequential amendment notice” has the meaning given by paragraph <ref href="#d25e13098">4(1)</ref>;</content></hcontainer><hcontainer name="definition"><content>“HMRC” means Her Majesty’s Revenue and Customs;</content></hcontainer><hcontainer name="definition"><content>“interest charging notice” has the meaning given by paragraph <ref href="#d25e13380">7(1)</ref>;</content></hcontainer><hcontainer name="definition"><content>“officer of HMRC” means an officer of Revenue and Customs.</content></hcontainer></subparagraph></paragraph></hcontainer></hcontainer></quotedStructure></mod></content></level></hcontainer>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-4-paragraph-b"><num>(b)</num><content><mod>after Schedule 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="double"><hcontainer name="schedule"><num>SCHEDULE 7ZA<authorialNote class="referenceNote">Section 371UFA</authorialNote></num><heading>Recovery of unlawful state aid</heading><hcontainer name="crossheading" class="schGroup7"><heading>Recovery of unlawful state aid</heading><paragraph class="schProv1"><num>1</num><subparagraph eId="d25e12954"><num>(1)</num><content>Any amount that would have been chargeable on a company as if it were corporation tax for a relevant accounting period of the company by virtue of this Part, if the company had not benefited from the unlawful state aid identified in the Commission Decision, is to be treated as chargeable on that company as if it were corporation tax for that relevant accounting period by virtue of this Part.</content></subparagraph><subparagraph eId="d25e12960"><num>(2)</num><content>In this Schedule, such an amount is referred to as an “additional amount”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Charging notice</heading><paragraph eId="d25e12969" class="schProv1"><num>2</num><subparagraph eId="d25e12973"><num>(1)</num><content>This paragraph applies where an officer of HMRC has reason to believe that an additional amount is chargeable on a company in respect of one or more of the company’s relevant accounting periods.</content></subparagraph><subparagraph><num>(2)</num><intro>The officer may—</intro><level class="para1" eId="d25e12985"><num>(a)</num><content>make an assessment of the additional amounts which ought in their opinion to be charged on the company for each relevant accounting period, and</content></level><level class="para1" eId="d25e12991"><num>(b)</num><content>give a notice (a “charging notice”) to that company requiring it to pay those amounts.</content></level></subparagraph><subparagraph eId="d25e12997"><num>(3)</num><content>More than one charging notice may be given to a company in respect of a relevant accounting period.</content></subparagraph><subparagraph eId="d25e13003"><num>(4)</num><intro>A charging notice must—</intro><level class="para1"><num>(a)</num><content>state the relevant accounting periods to which the notice applies,</content></level><level class="para1"><num>(b)</num><content>state the additional amounts required to be paid by the notice for each of those relevant accounting periods,</content></level><level class="para1"><num>(c)</num><content>set out the basis on which the officer has calculated the additional amounts,</content></level><level class="para1"><num>(d)</num><content>state the period within which payment must be made, and</content></level><level class="para1"><num>(e)</num><content>explain how interest is to be calculated in accordance with paragraph <ref href="#d25e13440">8</ref>.</content></level></subparagraph><subparagraph eId="d25e13042"><num>(5)</num><content>Where a charging notice is given to a company, the company must pay the additional amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of the amounts specified in the notice may not be postponed on any grounds, and so the amounts charged by the charging notice remain due and payable despite any appeal in respect of the notice.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Charging period</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>No charging notice may be given after the end of the charging period.</content></subparagraph><subparagraph eId="d25e13067"><num>(2)</num><content>The charging period is the period of 12 months beginning with the day on which Schedule 4 to the Taxation (Post-transition Period) Act 2020 comes into force.</content></subparagraph><subparagraph eId="d25e13073"><num>(3)</num><content>The Treasury may by regulations amend sub-paragraph <ref href="#d25e13067">(2)</ref> so as to extend the charging period if they consider it necessary to do so in order to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(4)</num><content>The power in sub-paragraph <ref href="#d25e13073">(3)</ref> may be exercised more than once.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential claims etc</heading><paragraph eId="d25e13094" class="schProv1"><num>4</num><subparagraph eId="d25e13098"><num>(1)</num><intro>An officer of HMRC may by notice (a “consequential amendment notice”) given to a company make any adjustment or amendment, in relation to the company, to any company tax return, self-assessment, discovery assessment, claim, election, application or notice (including a charging notice) relating to any accounting period which the officer considers is appropriate in consequence of—</intro><level class="para1"><num>(a)</num><content>a charging notice,</content></level><level class="para1" eId="d25e13110"><num>(b)</num><content>any claim, election, application, notice or other representation relating to a charging notice, or</content></level><level class="para1"><num>(c)</num><content>anything done by the Tribunal under paragraph <ref href="#d25e13343">6(4)</ref> (powers of the Tribunal on an appeal).</content></level></subparagraph><subparagraph><num>(2)</num><content>More than one consequential amendment notice may be given to a company in respect of an accounting period.</content></subparagraph><subparagraph><num>(3)</num><intro>Adjustments or amendments made in reliance on sub-paragraph <ref href="#d25e13098">(1)</ref> may (among other things) relate to—</intro><level class="para1"><num>(a)</num><content>an additional amount charged on a company in a charging notice,</content></level><level class="para1" eId="d25e13146"><num>(b)</num><content>any other part of the CFC charge charged on the company (if any),</content></level><level class="para1" eId="d25e13152"><num>(c)</num><content>any other tax payable by the company, or</content></level><level class="para1" eId="d25e13158"><num>(d)</num><content>any claim, election, application or notice relating to a matter within paragraph <ref href="#d25e13918">(a)</ref>, <ref href="#d25e13146">(b)</ref> or <ref href="#d25e13152">(c)</ref>.</content></level></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraphs <ref href="#d25e13110">(1)(b)</ref> and <ref href="#d25e13158">(3)(d)</ref>, the references to “any claim” include any claim for relief which a company may make in respect of an additional amount.</content></subparagraph><subparagraph eId="d25e13185"><num>(5)</num><intro>Where a consequential amendment notice reduces the amount which is chargeable on a company as the additional amount for a relevant accounting period—</intro><level class="para1"><num>(a)</num><content>an officer of HMRC must exercise the power in sub-paragraph <ref href="#d25e13098">(1)</ref> so as to secure, so far as reasonably practicable, that relevant reliefs are treated in the same way as they were treated before any steps were taken under this Schedule in relation to them, and</content></level><level class="para1"><num>(b)</num><content>any amount which was overpaid must be repaid.</content></level></subparagraph><subparagraph><num>(6)</num><content>In sub-paragraph <ref href="#d25e13185">(5)</ref>, “relevant reliefs” means so much of any reliefs previously taken into account in calculating the additional amount chargeable on the company for the relevant accounting period in question as are referable to the amount by which that additional amount is reduced.</content></subparagraph><subparagraph><num>(7)</num><intro>Subject to sub-paragraph <ref href="#d25e13236">(8)</ref>, paragraphs 61 to 64 of Schedule 18 to FA 1998 apply in relation to the following as they apply in relation to a discovery assessment—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph eId="d25e13236"><num>(8)</num><content>Paragraph 62(1)(a) of that Schedule is to be read as if the reference to one year from the end of the relevant accounting period were a reference to the period of 60 days beginning with the day on which the charging notice or consequential amendment notice is given.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interaction with enquiries etc</heading><paragraph eId="d25e13245" class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>This Schedule applies in respect of an additional amount whether or not any functions in or under Schedule 18 to FA 1998 (company tax returns, assessments etc) have been exercised, or any other steps have been taken, in relation to that amount.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a company is required to pay an additional amount for a relevant accounting period in accordance with a charging notice—</intro><level class="para1"><num>(a)</num><content>any discovery assessment ceases to have effect so far as it relates to that additional amount, and</content></level><level class="para1" eId="d25e13267"><num>(b)</num><content>any claim, election, application or notice ceases to have effect so far as it relates to that discovery assessment.</content></level></subparagraph><subparagraph><num>(3)</num><content>Nothing in sub-paragraph <ref href="#d25e13267">(2)(b)</ref> prevents a company making or giving a new claim, election, application or notice, including in relation to any matter referred to in the discovery assessment mentioned in that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><intro>When giving a partial or final closure notice to a company in relation to an enquiry into the company’s tax return relating to a relevant accounting period, an officer of HMRC must take into account—</intro><level class="para1"><num>(a)</num><content>any charging notice given to the company,</content></level><level class="para1"><num>(b)</num><content>any claim, election, application or notice relating to such a charging notice, and</content></level><level class="para1"><num>(c)</num><content>any consequential amendment notice given to the company.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Appeals</heading><paragraph eId="d25e13309" class="schProv1"><num>6</num><subparagraph eId="d25e13313"><num>(1)</num><intro>A company may appeal against any of the following—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph><num>(2)</num><content>Notice of an appeal must be given to HMRC, in writing, within the period of 30 days beginning with the day on which the notice is given.</content></subparagraph><subparagraph><num>(3)</num><content>The notice of appeal must specify the grounds of appeal.</content></subparagraph><subparagraph eId="d25e13343"><num>(4)</num><intro>On an appeal under this paragraph, the Tribunal may—</intro><level class="para1"><num>(a)</num><content>confirm the notice to which the appeal relates,</content></level><level class="para1"><num>(b)</num><content>amend the notice, or</content></level><level class="para1"><num>(c)</num><content>cancel the notice.</content></level></subparagraph><subparagraph><num>(5)</num><content>References in Part 5 of TMA 1970 (appeals etc) to an assessment are to be read as including a charging notice or a consequential amendment notice, unless the context requires otherwise.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Payment of interest</heading><paragraph class="schProv1"><num>7</num><subparagraph eId="d25e13380"><num>(1)</num><content>An officer of HMRC may give a notice (an “interest charging notice”) to a company requiring it to pay an amount of interest in relation to one or more additional amounts after they have been paid.</content></subparagraph><subparagraph><num>(2)</num><content>The amount of interest to be paid in relation to an additional amount is to be calculated in accordance with paragraph <ref href="#d25e13440">8</ref> (and not in accordance with provision made in or under section 87A of TMA 1970 (interest on overdue corporation tax etc) or section 178 of FA 1989 (setting of rates of interest)).</content></subparagraph><subparagraph><num>(3)</num><intro>An interest charging notice must—</intro><level class="para1"><num>(a)</num><content>state the additional amount to which each amount of interest relates,</content></level><level class="para1"><num>(b)</num><content>explain how each amount of interest has been calculated, and</content></level><level class="para1"><num>(c)</num><content>state the period within which payment must be made.</content></level></subparagraph><subparagraph><num>(4)</num><content>An officer of HMRC may vary or cancel an interest charging notice.</content></subparagraph><subparagraph eId="d25e13425"><num>(5)</num><content>Where an interest charging notice is given to a company, the company must pay the amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of those amounts may not be postponed on any grounds.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Calculation of interest payable in relation to an additional amount</heading><paragraph eId="d25e13440" class="schProv1"><num>8</num><subparagraph eId="d25e13444"><num>(1)</num><content>The interest which an additional amount carries is to be calculated in accordance with Chapter 5 of the Commission Regulation.</content></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of Article 11(1) of the Commission Regulation—</intro><level class="para1"><num>(a)</num><content>the reference to the date on which unlawful aid was first put at the disposal of the beneficiary is to be read as a reference to the date when an additional amount would have become due and payable by the company on which it is chargeable if the company had not benefited from the unlawful state aid identified in the Commission Decision, and</content></level><level class="para1"><num>(b)</num><content>the reference to the date of recovery of the aid is to be read as a reference to the date on which that additional amount is paid.</content></level></subparagraph><subparagraph><num>(3)</num><content>In this paragraph, “the Commission Regulation” means <ref eId="c00027" href="http://www.legislation.gov.uk/european/regulation/2004/0794">Commission Regulation (EC) No. 794/2004</ref> of 21 April 2004 implementing Council Regulation <ref eId="c00028" href="http://www.legislation.gov.uk/european/regulation/1999/0659">(EC) No. 659/1999</ref> laying down detailed rules for the application of Article 93 of the EC Treaty.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Liability of related company</heading><paragraph class="schProv1"><num>9</num><subparagraph eId="d25e13487"><num>(1)</num><intro>This paragraph applies where the company on which an additional amount is (or would be) chargeable for a relevant accounting period in accordance with paragraph <ref href="#d25e12954">1(1)</ref> (the “original company”)—</intro><level class="para1" eId="d25e13496"><num>(a)</num><content>does not fully pay the additional amount before the date on which it must be paid in accordance with paragraph <ref href="#d25e13042">2(5)</ref>,</content></level><level class="para1" eId="d25e13505"><num>(b)</num><content>does not fully pay any interest on an additional amount before the date on which that interest must be paid in accordance with paragraph <ref href="#d25e13425">7(5)</ref>,</content></level><level class="para1" eId="d25e13514"><num>(c)</num><content>is in liquidation, in administration or in receivership, or</content></level><level class="para1" eId="d25e13520"><num>(d)</num><content>has been dissolved.</content></level></subparagraph><subparagraph eId="d25e13526"><num>(2)</num><intro>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13496">(1)(a)</ref> or <ref href="#d25e13514">(c)</ref>, each related company of the original company is jointly and severally liable with the original company for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which are chargeable on the original company for each of its relevant accounting periods, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13505">(1)(b)</ref>, each related company of the original company is jointly and severally liable with the original company for interest on the additional amounts which are chargeable on the original company for each of its relevant accounting periods.</content></subparagraph><subparagraph eId="d25e13559"><num>(4)</num><intro>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13520">(1)(d)</ref>, each related company of the original company is jointly and severally liable for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which would have been chargeable on the original company for each of its relevant accounting periods if it had not been dissolved, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph eId="d25e13580"><num>(5)</num><content>Where a related company is liable for an additional amount or interest on an additional amount, an officer of HMRC may, for the purposes of giving effect to the Commission Decision, exercise any function under this Schedule in relation to the related company as if it were the original company in respect of which it is a related company.</content></subparagraph><subparagraph eId="d25e13586"><num>(6)</num><content>In applying paragraphs <ref href="#d25e12969">2</ref> to <ref href="#d25e13245">5</ref> of this Schedule for the purposes of sub-paragraph <ref href="#d25e13580">(5)</ref>, references to a relevant accounting period of a company are to be read as references to a relevant accounting period of the original company.</content></subparagraph><subparagraph><num>(7)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13496">(1)(a)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph <ref href="#d25e13042">2(5)</ref>.</content></subparagraph><subparagraph><num>(8)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13505">(1)(b)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of any interest on the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph <ref href="#d25e13425">7(5)</ref>.</content></subparagraph><subparagraph><num>(9)</num><content>Where this paragraph applies by virtue of sub-paragraph <ref href="#d25e13514">(1)(c)</ref> or <ref href="#d25e13520">(d)</ref>, sub-paragraphs <ref href="#d25e13526">(2)</ref> to <ref href="#d25e13586">(6)</ref> have effect only in relation to so much of the additional amount, or so much of any interest on the additional amount, as was not paid by the original company before the date on which sub-paragraph <ref href="#d25e13514">(1)(c)</ref> or <ref href="#d25e13520">(d)</ref> began to apply.</content></subparagraph><subparagraph><num>(10)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13514">(1)(c)</ref>—</intro><level class="para1"><num>(a)</num><content>a company is “in liquidation” if it is in liquidation within the meaning of section 247 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989 (<ref eId="c00029" href="http://www.legislation.gov.uk/id/nisi/1989/2405">S.I. 1989/2405 (N.I. 19)</ref>), or a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company;</content></level><level class="para1"><num>(b)</num><content>a company is “in administration” if it is in administration within the meaning of Schedule B1 to the Insolvency Act 1986 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989, or there is in force in relation to it under the law of a country or territory outside the United Kingdom any appointment corresponding to the appointment of an administrator under either of those Schedules;</content></level><level class="para1"><num>(c)</num><content>a company is “in receivership” if there is in force in relation to it an order for the appointment of an administrative receiver, a receiver and manager or a receiver under Chapter 1 or 2 of Part 3 of the Insolvency Act 1986 or Part 4 of the Insolvency (Northern Ireland) Order 1989, or any corresponding order under the law of a country or territory outside the United Kingdom.</content></level></subparagraph><subparagraph eId="d25e13692"><num>(11)</num><intro>In this paragraph, a company is a “related company” of an original company if—</intro><level class="para1" eId="d25e13698"><num>(a)</num><intro>at any time when the original company benefited from the unlawful state aid identified in the Commission Decision, it was a member—</intro><level class="para2" eId="d25e13704"><num>(i)</num><content>of the same group as the original company,</content></level><level class="para2"><num>(ii)</num><content>of a consortium which at that time owned the original company, or</content></level><level class="para2" eId="d25e13716"><num>(iii)</num><content>of the same group as a company which at that time was a member of a consortium owning the original company, and</content></level></level><level class="para1" eId="d25e13722"><num>(b)</num><content>an officer of HMRC has given the company a notice informing the company that it is a related company for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(12)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13698">(11)(a)</ref>—</intro><level class="para1"><num>(a)</num><content>a company is a member of a consortium if it is a member of a consortium within the meaning of Part 5 of CTA 2010, and</content></level><level class="para1"><num>(b)</num><content>a company is owned by a consortium if it is owned by a consortium within the meaning of that Part.</content></level></subparagraph><subparagraph><num>(13)</num><intro>For the purposes of sub-paragraph <ref href="#d25e13704">(11)(a)(i)</ref>, two companies are members of the same group if—</intro><level class="para1"><num>(a)</num><content>one is the 51% subsidiary of the other, or</content></level><level class="para1"><num>(b)</num><content>both are 51% subsidiaries of a third company.</content></level></subparagraph><subparagraph><num>(14)</num><content>For the purposes of sub-paragraph <ref href="#d25e13716">(11)(a)(iii)</ref>, two companies are members of the same group if they are members of the same group of companies within the meaning of Part 5 of CTA 2010 (group relief).</content></subparagraph><subparagraph><num>(15)</num><content>An officer of HMRC may give a notice to a company for the purposes of sub-paragraph <ref href="#d25e13722">(11)(b)</ref> only if the officer considers that the company, by virtue of its relationship or a transaction with the original company, received a benefit or experienced an advantage, whether directly or indirectly, as a result of the unlawful state aid identified in the Commission Decision.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Variation of the Commission Decision</heading><paragraph class="schProv1"><num>10</num><subparagraph eId="d25e13796"><num>(1)</num><intro>If the Commission Decision is revoked or annulled, the Treasury must by regulations make such provision as they consider appropriate for the purposes of securing, so far as reasonably practicable, that any company affected by this Schedule is put into the position it would have been in if—</intro><level class="para1"><num>(a)</num><content>the Commission Decision had not been made, and</content></level><level class="para1"><num>(b)</num><content>this Schedule had not had effect.</content></level></subparagraph><subparagraph><num>(2)</num><content>The duty in sub-paragraph <ref href="#d25e13796">(1)</ref> does not apply if there is, or the Treasury consider that there may be, a further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></subparagraph><subparagraph eId="d25e13823"><num>(3)</num><intro>The Treasury may by regulations make such provision as they consider appropriate to take account of—</intro><level class="para1"><num>(a)</num><content>any variation of the Commission Decision, or</content></level><level class="para1"><num>(b)</num><content>any further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></level></subparagraph><subparagraph eId="d25e13841"><num>(4)</num><intro>The power to make regulations under this paragraph may (among other things) be exercised by modifying—</intro><level class="para1"><num>(a)</num><content>this Part;</content></level><level class="para1"><num>(b)</num><content>provision made under this Part.</content></level></subparagraph><subparagraph><num>(5)</num><content>In sub-paragraph <ref href="#d25e13841">(4)</ref>, “modify” includes amend, repeal or revoke.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Consequential modifications</heading><paragraph class="schProv1"><num>11</num><content>Section 371UE (appeal affecting more than one person) has effect as if an appeal against a charging notice or a consequential amendment notice by virtue of paragraph <ref href="#d25e13313">6(1)</ref> of this Schedule were a “relevant appeal” for the purposes of that section.</content></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Management of the CFC charge for the purposes of the Commission Decision</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>The application to the CFC charge of enactments applying generally to corporation tax by section 371UB (application of the Taxes Acts to the CFC charge) has effect subject to—</intro><level class="para1"><num>(a)</num><content>this Schedule, and</content></level><level class="para1"><num>(b)</num><content>any other modifications that are necessary to give effect to the Commission Decision.</content></level></subparagraph><subparagraph><num>(2)</num><content>Any relevant time limit is disapplied so far as necessary to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(3)</num><intro>A time limit is relevant if it would otherwise have applied or had effect, by or under an enactment (apart from this Schedule), in connection with—</intro><level class="para1" eId="d25e13918"><num>(a)</num><content>the CFC charge charged on a company,</content></level><level class="para1"><num>(b)</num><content>any other tax payable by that company,</content></level><level class="para1" eId="d25e13930"><num>(c)</num><content>the tax liability of another company, or</content></level><level class="para1"><num>(d)</num><content>any adjustment, amendment, claim, election, application or notice relating to a matter within paragraphs <ref href="#d25e13918">(a)</ref> to <ref href="#d25e13930">(c)</ref>.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" class="schGroup7"><heading>Interpretation</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>For the purposes of this Schedule, a relevant accounting period of a company is any accounting period of the company for corporation tax purposes during some or all of which the unlawful state aid identified in the Commission Decision was available (whether or not the company considers that it benefited from it).</content></subparagraph><subparagraph><num>(2)</num><content>Terms used in this Schedule which are defined or explained in Schedule 18 to FA 1998 have the same meaning in this Schedule as in that Schedule.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“additional amount” has the meaning given by paragraph <ref href="#d25e12960">1(2)</ref>;</content></hcontainer><hcontainer name="definition"><content>“charging notice” has the meaning given by paragraph <ref href="#d25e12991">2(2)(b)</ref>;</content></hcontainer><hcontainer name="definition"><content>the “Commission Decision” means <ref eId="c00030" href="http://www.legislation.gov.uk/european/decision/2019/1352">Commission Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption;</content></hcontainer><hcontainer name="definition"><content>“consequential amendment notice” has the meaning given by paragraph <ref href="#d25e13098">4(1)</ref>;</content></hcontainer><hcontainer name="definition"><content>“HMRC” means Her Majesty’s Revenue and Customs;</content></hcontainer><hcontainer name="definition"><content>“interest charging notice” has the meaning given by paragraph <ref href="#d25e13380">7(1)</ref>;</content></hcontainer><hcontainer name="definition"><content>“officer of HMRC” means an officer of Revenue and Customs.</content></hcontainer></subparagraph></paragraph></hcontainer></hcontainer></quotedStructure></mod></content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" name="schedules" eId="schedules"><heading>SCHEDULES</heading><hcontainer name="schedule" eId="schedule-1"><num>SCHEDULE 1<authorialNote class="referenceNote"> Section 2</authorialNote></num><heading>Customs duties etc: amendments relating to the Northern Ireland Protocol</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-amendments-of-tcta-2018"><heading>Amendments of TCTA 2018</heading><paragraph eId="schedule-1-paragraph-1" class="schProv1"><num>1</num><content>TCTA 2018 is amended in accordance with paragraphs 2 to 11.</content></paragraph><paragraph eId="schedule-1-paragraph-2" class="schProv1"><num>2</num><content><mod>In section 3 (obligation to declare goods for a customs procedure on import), in subsection (3)(a) for “the United Kingdom” substitute <quotedText>“ Great Britain ”</quotedText>.</mod></content></paragraph><paragraph eId="schedule-1-paragraph-3" class="schProv1"><num>3</num><content><mod>In section 32 (regulations), in subsection (9)(a) after “Part” insert <quotedText>“ or under section 40A or 40B ”</quotedText>.</mod></content></paragraph><paragraph eId="schedule-1-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-1-paragraph-4-1"><num>(1)</num><content>Section 33 (meaning of “domestic goods”) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-4-2"><num>(2)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-4-2-a"><num>(a)</num><content>omit the “or” after paragraph (a);</content></level><level class="para1" eId="schedule-1-paragraph-4-2-b"><num>(b)</num><content><mod>in paragraph (b) for “discharged.” substitute <quotedText>“ discharged, or ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-4-2-c"><num>(c)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(c)</num><intro>the goods—</intro><level class="para2"><num>(i)</num><content>are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and</content></level><level class="para2"><num>(ii)</num><content>were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.</content></level></level></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-4-3"><num>(3)</num><intro>In subsection (3)—</intro><level class="para1" eId="schedule-1-paragraph-4-3-a"><num>(a)</num><content><mod>in paragraph (a), after “the United Kingdom” insert <quotedText>“ as a result of the removal of the goods from Great Britain ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-4-3-b"><num>(b)</num><content><mod>in the words after paragraph (b), after “then” insert <quotedText>“ (subject to section 30A) ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-4-4"><num>(4)</num><content><mod>In subsection (4), after “goods” insert <quotedText>“ resulting from the removal of the goods from Great Britain ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-5"><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><intro>Goods also cease to be domestic goods if they—</intro><level class="para1"><num>(a)</num><content>are exported from the United Kingdom as a result of their removal from Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>are not of a description specified in regulations made by the Treasury,</content></level><wrapUp>and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.</wrapUp></subsection><subsection><num>(4B)</num><content>Regulations under subsection (4A)(b) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).</content></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-6"><num>(6)</num><content><mod>In subsection (5), for “goods exported from the United Kingdom in accordance with the applicable export provisions” substitute <quotedText>“ relevant exported goods ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-4-7"><num>(7)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(5A)</num><intro>For the purposes of subsection (5), exported goods are “relevant” if—</intro><level class="para1"><num>(a)</num><content>they were exported as a result of their removal from Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.</content></level></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-5" class="schProv1"><num>5</num><intro>In section 36 (outward processing procedure), in subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-5-a"><num>(a)</num><content><mod>in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert <quotedText>“ as a result of the removal of the goods from Great Britain ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-5-b"><num>(b)</num><content><mod>in paragraph (b), after “the United Kingdom” insert <quotedText>“ and removed to Great Britain (whether in the course of that importation or otherwise) ”</quotedText>.</mod></content></level></paragraph><paragraph eId="schedule-1-paragraph-6" class="schProv1"><num>6</num><content><mod>In section 37 (minor definitions), in subsection (1), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">“<term refersTo="#term-the-customs-and-excise-acts">the customs and excise Acts</term>” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);</quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-qualifying-northern-ireland-goods">qualifying Northern Ireland goods</term>” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act);</quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;</quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-union-goods">Union goods</term>” has the meaning it has in that Regulation;</quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-1-paragraph-7" class="schProv1"><num>7</num><content><mod>In section 38 (table of definitions), in the table, at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:76%"/><default:col style="width:24%"/></default:colgroup><default:tbody><default:tr><default:td>the customs and excise Acts</default:td><default:td>section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:76%"/><default:col style="width:24%"/></default:colgroup><default:tbody><default:tr><default:td>qualifying Northern Ireland goods</default:td><default:td>section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:76%"/><default:col style="width:24%"/></default:colgroup><default:tbody><default:tr><default:td>Union goods</default:td><default:td>section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:76%"/><default:col style="width:24%"/></default:colgroup><default:tbody><default:tr><default:td>Union customs legislation</default:td><default:td>section 37(1)</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-1-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-1-paragraph-8-1"><num>(1)</num><content>Schedule 1 (customs declarations) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-8-2"><num>(2)</num><intro>In paragraph 1(4)—</intro><level class="para1" eId="schedule-1-paragraph-8-2-a"><num>(a)</num><content><mod>in paragraph (a), after “United Kingdom” insert <quotedText>“ , or removed to Northern Ireland, ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-8-2-b"><num>(b)</num><content><mod>in paragraph (b), before “the export” insert <quotedText>“ in the case of goods exported from the United Kingdom, ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-8-3"><num>(3)</num><intro>In paragraph 2(2)—</intro><level class="para1" eId="schedule-1-paragraph-8-3-a"><num>(a)</num><content><mod>in paragraph (a), for the words from “in the United Kingdom” to the end substitute <quotedText>“ in, or outside, a specified place ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-8-3-b"><num>(b)</num><intro>in paragraph (b)—</intro><level class="para2" eId="schedule-1-paragraph-8-3-b-i"><num>(i)</num><content><mod>after “have” insert <quotedText>“ , or do not have, ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-1-paragraph-8-3-b-ii"><num>(ii)</num><content><mod>for “the United Kingdom or to a specified place outside the United Kingdom” substitute <quotedText>“ a specified place ”</quotedText>.</mod></content></level></level></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-1-paragraph-9-1"><num>(1)</num><content>Schedule 2 (special customs procedures) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-9-2"><num>(2)</num><content><mod>In paragraph 1(2)(a) for the words from “in the United Kingdom” to the end substitute <quotedText>“ in, or outside, a specified place ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-9-3"><num>(3)</num><content><mod>In paragraph 5(1), for “the United Kingdom”, in each place it occurs, substitute <quotedText>“ Great Britain ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-9-4"><num>(4)</num><intro>In paragraph 9—</intro><level class="para1" eId="schedule-1-paragraph-9-4-a"><num>(a)</num><content><mod>in sub-paragraph (1)(a), for “there” substitute <quotedText>“ in Great Britain ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-9-4-b"><num>(b)</num><intro>in sub-paragraph (5)—</intro><level class="para2" eId="schedule-1-paragraph-9-4-b-i"><num>(i)</num><content><mod>after “provisions” insert <quotedText>“ , or removed to Northern Ireland, ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-1-paragraph-9-4-b-ii"><num>(ii)</num><content><mod>for “the United Kingdom” substitute <quotedText>“ Great Britain ”</quotedText>;</mod></content></level></level><level class="para1" eId="schedule-1-paragraph-9-4-c"><num>(c)</num><content><mod>in sub-paragraph (6)(a), for “the United Kingdom” substitute <quotedText>“ Great Britain ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-9-5"><num>(5)</num><intro>In paragraph 11—</intro><level class="para1" eId="schedule-1-paragraph-9-5-a"><num>(a)</num><content><mod>in paragraph (a), for “the United Kingdom, or” substitute <quotedText>“ Great Britain, ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-9-5-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(aa)</num><content>that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-9-6"><num>(6)</num><content><mod>In paragraph 15, in paragraph (b), after “provisions” insert <quotedText>“ or are removed to Northern Ireland ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-9-7"><num>(7)</num><content><mod>In paragraph 19, in sub-paragraph (3)(a) after “provisions” insert <quotedText>“ or are removed to Northern Ireland ”</quotedText>.</mod></content></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-1-paragraph-10-1"><num>(1)</num><content>Schedule 7 (import duty: consequential amendments) is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-10-2"><num>(2)</num><content><mod>In paragraph 114, after “Part 1” insert <quotedText>“ or section 40A or 40B ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-10-3"><num>(3)</num><intro>In paragraph 146—</intro><level class="para1" eId="schedule-1-paragraph-10-3-a"><num>(a)</num><content>the existing text becomes sub-paragraph (1);</content></level><level class="para1" eId="schedule-1-paragraph-10-3-b"><num>(b)</num><content><mod>after that sub-paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><content>Where the provisions of CEMA 1979 relating to transit sheds continue to have effect for any purpose (see paragraph 158), the provision amended by sub-paragraph (1) continues to have effect, for that purpose, as if the amendments made by that sub-paragraph were not made.</content></subsection></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-4"><num>(4)</num><intro>In paragraph 150(3)(a)—</intro><level class="para1" eId="schedule-1-paragraph-10-4-a"><num>(a)</num><content><mod>after “Part 1” insert <quotedText>“ and sections 40A and 40B ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-10-4-b"><num>(b)</num><content><mod>for “it applies” substitute <quotedText>“ they apply ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-5"><num>(5)</num><intro>In paragraph 156—</intro><level class="para1" eId="schedule-1-paragraph-10-5-a"><num>(a)</num><content><mod>for sub-paragraph (2) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><intro>In subsection (2)—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (b), for “of Council Regulation <ref eId="c00004" href="http://www.legislation.gov.uk/european/regulation/1996/0384">(EC) No 384/96</ref>, as amended from time to time” substitute <quotedText>“ it has in Union customs legislation ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c) for “of Council Regulation <ref eId="c00005" href="http://www.legislation.gov.uk/european/regulation/1997/2026">(EC) No 2026/97</ref>, as amended from time to time” substitute <quotedText>“ it has in Union customs legislation ”</quotedText>.</mod></content></level></subsection></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1" eId="schedule-1-paragraph-10-5-b"><num>(b)</num><content><mod>in sub-paragraph (3)(b), after “Part 1” insert <quotedText>“ and sections 40A and 40B ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-10-5-c"><num>(c)</num><content><mod>for sub-paragraph (4) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(4)</num><content><mod>In subsection (9), in paragraph (c), for “EU law” substitute <quotedText>“ retained EU law, or Union customs legislation, ”</quotedText>.</mod></content></subsection><subsection><num>(5)</num><content><mod>After that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(10)</num><content>In this section “<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.</content></subsection></quotedStructure></mod></content></subsection></quotedStructure></mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-10-6"><num>(6)</num><content><mod>After paragraph 157 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><part><num>PART 4</num><heading>Savings and modifications in relation to Northern Ireland</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of CEMA 1979 etc</heading><section><num>158</num><subsection><num>(1)</num><intro>CEMA 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 30A(3), as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,</content></level><level class="para2"><num>(iii)</num><content>references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the customs territory of the European Union”,</content></level><level class="para2"><num>(iv)</num><content>references to “EU customs duties” were to “duty under section 30A(3) of the Taxation (Cross-border Trade) Act 2018”,</content></level><level class="para2"><num>(v)</num><content><mod>in section 63(1) and (2), after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText> (and the reference to “those States” in section 63(1) included Northern Ireland),</mod></content></level><level class="para2"><num>(vi)</num><intro>in section 78(1B)—</intro><level class="para3"><num>(a)</num><content><mod>in the words before paragraph (a), for “another” there were substituted <quotedText>“ a ”</quotedText>, and</mod></content></level><level class="para3"><num>(b)</num><content><mod>in paragraphs (a) and (b)(ii) after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText>,</mod></content></level></level><level class="para2"><num>(vii)</num><content>in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,</content></level><level class="para2"><num>(viii)</num><content><mod>in section 125(1), for “an EU customs duty” there were substituted <quotedText>“ a duty of customs ”</quotedText>,</mod></content></level><level class="para2"><num>(ix)</num><content>in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,</content></level><level class="para2"><num>(x)</num><intro>the following references to the United Kingdom were to Northern Ireland—</intro><level class="para3"><num>(a)</num><content>the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);</content></level><level class="para3"><num>(b)</num><content>the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);</content></level><level class="para3"><num>(c)</num><content>the reference in the words after paragraph (b) of section 58C(3);</content></level><level class="para3"><num>(d)</num><content>the second reference in sections 67(1) and 78(2A);</content></level><level class="para3"><num>(e)</num><content>the first reference in sections 69(1) and 70(3), and</content></level></level><level class="para2"><num>(xi)</num><intro>the following were omitted—</intro><level class="para3"><num>(a)</num><content>sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);</content></level><level class="para3"><num>(b)</num><content>the words after paragraph (b) of the definition of “Community transit goods” in section 1;</content></level><level class="para3"><num>(c)</num><content>the words “and the Isle of Man” in sections 34(1), 36(1), 53(1), 64(1) and 66(1)(a) and (d);</content></level><level class="para3"><num>(d)</num><content>the words “or the Isle of Man” in section 43(5);</content></level><level class="para3"><num>(e)</num><content>the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);</content></level><level class="para3"><num>(f)</num><content>the words “subject to subsection (1A) above,” in section 78(2A).</content></level></level></level></subsection><subsection><num>(2)</num><intro>CEMA 1979 applies, for any purpose in connection with duty under section 30C, as if—</intro><level class="para1"><num>(a)</num><content>references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland,</content></level><level class="para1"><num>(b)</num><content>references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Great Britain that is not also a departure from the United Kingdom, and</content></level><level class="para1"><num>(d)</num><content>references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed) included the arrival of those goods or that person or vehicle in Great Britain.</content></level></subsection><subsection><num>(3)</num><intro>CEMA 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 40A, as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iii)</num><content>references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,</content></level><level class="para2"><num>(iv)</num><content>references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed), except in section 78(2A), were to the arrival of those goods or that person or vehicle in Northern Ireland,</content></level><level class="para2"><num>(v)</num><content>references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the Customs territory of the European Union”,</content></level><level class="para2"><num>(vi)</num><content>references to “EU customs duties” were to “duty under section 40A of the Taxation (Cross-border Trade) Act 2018”,</content></level><level class="para2"><num>(vii)</num><content><mod>in section 63(1) and (2), after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText> (and the reference to “those States” in section 63(1) included Northern Ireland),</mod></content></level><level class="para2"><num>(viii)</num><intro>in section 78(1B)—</intro><level class="para3"><num>(a)</num><content><mod>in the words before paragraph (a), for “another” there were substituted <quotedText>“ a ”</quotedText>, and</mod></content></level><level class="para3"><num>(b)</num><content><mod>in paragraphs (a) and (b)(ii) after “place outside” there were inserted <quotedText>“ Northern Ireland and ”</quotedText>,</mod></content></level></level><level class="para2"><num>(ix)</num><content>in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,</content></level><level class="para2"><num>(x)</num><content><mod>in section 125(1), for “an EU customs duty” there were substituted <quotedText>“ a duty of customs ”</quotedText>,</mod></content></level><level class="para2"><num>(xi)</num><content>in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,</content></level><level class="para2"><num>(xii)</num><intro>the following references to “the United Kingdom” were to “Northern Ireland”—</intro><level class="para3"><num>(a)</num><content>the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);</content></level><level class="para3"><num>(b)</num><content>the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);</content></level><level class="para3"><num>(c)</num><content>the reference in the words after paragraph (b) of section 58C(3);</content></level><level class="para3"><num>(d)</num><content>the second reference in sections 67(1) and 78(2A);</content></level><level class="para3"><num>(e)</num><content>the first reference in sections 69(1) and 70(3), and</content></level></level><level class="para2"><num>(xiii)</num><intro>the following were omitted—</intro><level class="para3"><num>(a)</num><content>sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);</content></level><level class="para3"><num>(b)</num><content>the words after paragraph (b) of the definition of “Community transit goods” in section 1;</content></level><level class="para3"><num>(c)</num><content>the words “and the Isle of Man” in sections 34(1), 36(1), 53(1), 64(1) and 66(1)(a) and (d);</content></level><level class="para3"><num>(d)</num><content>the words “or the Isle of Man” in section 43(5);</content></level><level class="para3"><num>(e)</num><content>the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);</content></level><level class="para3"><num>(f)</num><content>the words “subject to subsection (1A) above,” in section 78(2A).</content></level></level></level></subsection><subsection><num>(4)</num><intro>The Customs and Excise Duties (General Reliefs) Act 1979—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 123, 135 and 138(3)(b), were not made, and</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an EU instrument or an EU obligation were to the provisions of Union customs legislation,</content></level><level class="para2"><num>(ii)</num><content>references to an importation of goods (however framed) included the entry of those goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(iii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iv)</num><content>references to the entry of any person or vehicle into the United Kingdom (however framed) included the arrival of that person or vehicle in Northern Ireland, and</content></level><level class="para2"><num>(v)</num><content><mod>in section 2 (reliefs from customs duty referable to Community practices), for “other” there were substituted <quotedText>“ the ”</quotedText>.</mod></content></level></level></subsection><subsection><num>(5)</num><intro>Part 1 of the Finance Act 1994—</intro><level class="para1"><num>(a)</num><content>continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 144(b) and 145(3)(d), (f) and (i), were not made,</content></level><level class="para1"><num>(b)</num><intro>applies for any such purpose as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,</content></level><level class="para2"><num>(iii)</num><content>any reference to the Community Customs Code were to Union customs legislation, and</content></level><level class="para2"><num>(iv)</num><content>in section 12B(2)(a) (relevant time in case of assessment under section 61 of CEMA 1979) the reference to the United Kingdom were to Northern Ireland, and</content></level></level><level class="para1"><num>(c)</num><intro>applies for any purpose in connection with duty under section 30C as if—</intro><level class="para2"><num>(i)</num><content>references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland, and</content></level><level class="para2"><num>(ii)</num><content>references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland.</content></level></level></subsection><subsection><num>(6)</num><content>Item 6 of Group 8 of Schedule 8 to the Value Added Tax Act 1994 has effect as if the reference to a temporary storage facility included a transit shed (within the meaning of CEMA 1979 as it has effect as a result of sub-paragraphs (1) and (3)).</content></subsection><subsection><num>(7)</num><intro>Part 3 of the Finance Act 2003 continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if—</intro><level class="para1"><num>(a)</num><content>the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 148(2) and (3), 149, 150(3)(a) and 152, were not made, and</content></level><level class="para1"><num>(b)</num><content>in section 26(8)(c), the words “Union export duty or Union import duty,” were omitted.</content></level></subsection><subsection><num>(8)</num><content>This paragraph is subject to any provision made by regulations under section 30B(3), 30C(5) or 40B(2) about the application of the customs and excise Acts (which may, for example, include provision for the application of provisions of the customs and excise Acts either as amended or unamended by Parts 2 and 3 of this Schedule).</content></subsection></section></hcontainer></part></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-1-paragraph-11" class="schProv1"><num>11</num><content><mod>In Schedule 9 (excise duty amendments connected with withdrawal from EU), after paragraph 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Savings in relation to Northern Ireland</heading><paragraph class="schProv1"><num>10</num><intro>The provisions amended by this Schedule continue to have effect—</intro><level class="para1"><num>(a)</num><content>for any purpose in connection with duty charged as a result of section 4(1) of the Taxation (Post-transition Period) Act 2020, and</content></level><level class="para1"><num>(b)</num><content>in relation to goods in Northern Ireland,</content></level><wrapUp>as if those provisions were not so amended.</wrapUp></paragraph></hcontainer></quotedStructure></mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-isle-of-man-act-1979"><heading>Isle of Man Act 1979</heading><paragraph eId="schedule-1-paragraph-12" class="schProv1"><num>12</num><subparagraph eId="schedule-1-paragraph-12-1"><num>(1)</num><content>The Isle of Man Act 1979 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-12-2"><num>(2)</num><content><mod>In section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (2), before paragraph (a) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(za)</num><content>goods removed to Northern Ireland from the Isle of Man;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-12-3"><num>(3)</num><content><mod>In section 9 (removal of goods from United Kingdom to Isle of Man), after subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><content>Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-finance-no2-act-1992"><heading>Finance (No.2) Act 1992</heading><paragraph eId="schedule-1-paragraph-13" class="schProv1"><num>13</num><subparagraph eId="schedule-1-paragraph-13-1"><num>(1)</num><content>Section 4 of F(No.2)A 1992 is amended as follows.</content></subparagraph><subparagraph eId="schedule-1-paragraph-13-2"><num>(2)</num><intro>In subsection (1)—</intro><level class="para1" eId="schedule-1-paragraph-13-2-a"><num>(a)</num><content><mod>for “the United Kingdom” substitute <quotedText>“ Northern Ireland ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-1-paragraph-13-2-b"><num>(b)</num><content><mod>for “different” substitute <quotedText>“ Northern Ireland and a member State or between ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-3"><num>(3)</num><content><mod>In subsection (1A), for “different” substitute <quotedText>“ Northern Ireland and a member State or between ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-1-paragraph-13-4"><num>(4)</num><intro>In subsection (2)—</intro><level class="para1" eId="schedule-1-paragraph-13-4-a"><num>(a)</num><intro>in paragraph (a)—</intro><level class="para2" eId="schedule-1-paragraph-13-4-a-i"><num>(i)</num><content>omit “EU” in the first place it occurs;</content></level><level class="para2" eId="schedule-1-paragraph-13-4-a-ii"><num>(ii)</num><content>for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);</content></level></level><level class="para1" eId="schedule-1-paragraph-13-4-b"><num>(b)</num><content><mod>in paragraph (b), for “EU legislation” substitute <quotedText>“ provision of Union customs legislation ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-1-paragraph-13-5"><num>(5)</num><content>In subsection (5), omit the definition of “EU customs duty”.</content></subparagraph></paragraph></hcontainer></hcontainer><hcontainer name="schedule" eId="schedule-2"><num>SCHEDULE 2<authorialNote class="referenceNote"> Section 3</authorialNote></num><heading>Value added tax: amendments relating to the Northern Ireland Protocol etc</heading><part eId="schedule-2-part-1"><num>PART 1</num><heading>Amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-new-schedules-vat-in-northern-ireland"><heading>New Schedules: VAT in Northern Ireland</heading><paragraph eId="schedule-2-paragraph-2" class="schProv1"><num>2</num><content><mod>After Schedule 9 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="schedule"><num>SCHEDULE 9ZA<authorialNote class="referenceNote"> Section 40A(1)</authorialNote></num><heading>VAT on acquisitions in Northern Ireland from member States</heading><part><num>PART 1</num><heading>Charge to VAT for acquisitions in Northern Ireland from member States</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Charge to VAT</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><intro>VAT is charged, in accordance with this Schedule, on the acquisition in Northern Ireland of goods from a member State—</intro><level class="para1"><num>(a)</num><content>by reference to the value of the acquisition as determined under Part 2 of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>subject to paragraph 16, at the rate of VAT for the time being in force under section 2.</content></level></subparagraph><subparagraph><num>(2)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>VAT charged on the acquisition of goods in Northern Ireland from a member State in accordance with this Schedule is referred to in this Schedule as “<term refersTo="#term-ni-acquisition-vat">NI acquisition VAT</term>”.</content></subparagraph><subparagraph><num>(4)</num><content>References to VAT (without more) in this Act include NI acquisition VAT.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations make provision about (including provision modifying) the application of provision that applies to value added tax made by or under any enactment (including provision made by or under this Act) to NI acquisition VAT or to goods acquired in Northern Ireland from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Scope of NI acquisition VAT</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged on any acquisition from a member State of any goods where—</intro><level class="para1"><num>(a)</num><content>the acquisition is a taxable acquisition,</content></level><level class="para1"><num>(b)</num><content>it takes place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>it is not in pursuance of a taxable supply (see section 4(2)), and</content></level><level class="para1"><num>(d)</num><content>the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport.</content></level></subparagraph><subparagraph><num>(2)</num><intro>In this Act, a “<term refersTo="#term-taxable-acquisition">taxable acquisition</term>” means an acquisition of goods from a member State that—</intro><level class="para1"><num>(a)</num><content>is not an exempt acquisition (see paragraph 17(5)), and</content></level><level class="para1"><num>(b)</num><content>falls within sub-paragraph (3) or is an acquisition of goods consisting in a new means of transport.</content></level></subparagraph><subparagraph><num>(3)</num><intro>An acquisition of goods from a member State falls within this sub-paragraph if—</intro><level class="para1"><num>(a)</num><intro>the goods are acquired in the course or furtherance of—</intro><level class="para2"><num>(i)</num><content>any business carried on by any person, or</content></level><level class="para2"><num>(ii)</num><content>any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body,</content></level></level><level class="para1"><num>(b)</num><content>it is the person who carries on that business or those activities who acquires the goods, and</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is taxable in a member State at the time of the transaction in pursuance of which the goods are acquired, and</content></level><level class="para2"><num>(ii)</num><content>in participating in that transaction, acts in the course or furtherance of a business carried on by the supplier.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of acquisition of goods from a member State</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><intro>References in this Act to the acquisition of goods from a member State are to an acquisition of goods in pursuance of a transaction that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods (including anything treated for the purposes of this Act as a supply of goods), and</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods from a member State (whether by or under the direction of the supplier, the person who acquires the goods or any other person),</content></level><wrapUp>and references in this Act, in relation to such an acquisition, to the supplier are to be construed accordingly.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Where the person with the property in any goods does not change in consequence of anything which is treated for the purposes of this Act as a supply of goods, that supply is to be treated for the purposes of this Act as a transaction in pursuance of which there is an acquisition by the person making the supply.</content></subparagraph><subparagraph><num>(3)</num><content>The Treasury may by regulations make provision about the circumstances in which an acquisition of goods is not to be treated as an acquisition of goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Time of acquisition</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining the time that goods were acquired from a member State is that they are treated as being acquired on the earlier of—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month after the month in which the first removal of the goods occurs, and</content></level><level class="para1"><num>(b)</num><content>the day a relevant invoice is issued in respect of the transaction in pursuance of which the goods were acquired.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><content>different rules apply to acquisitions to which Part 4 of Schedule 9ZB applies (warehouses), and</content></level><level class="para1"><num>(b)</num><content>the Commissioners may by regulations provide for different rules to apply in any case described in those regulations.</content></level></subparagraph><subparagraph><num>(3)</num><content>Regulations under sub-paragraph (2)(b) may include provision treating an acquisition as a series of acquisitions taking place at different times.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph (1) “<term refersTo="#term-relevant-invoice">relevant invoice</term>” means an invoice of a description prescribed by regulations made by the Commissioners.</content></subparagraph><subparagraph><num>(5)</num><content>For the purposes of this Act “<term refersTo="#term-first-removal">first removal</term>”, in relation to goods acquired, means the first removal of the goods in the course of the transaction in pursuance of which they are acquired.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Place of acquisition</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>For the purposes of this Act, the normal rule for determining whether goods are acquired in Northern Ireland is that they are treated as being acquired in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>they are acquired in pursuance of a transaction which involves their removal from a member State to Northern Ireland and which does not involve their removal from Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier (see paragraph 7).</content></level></subparagraph><subparagraph><num>(2)</num><intro>But—</intro><level class="para1"><num>(a)</num><intro>goods are not treated as being acquired in Northern Ireland by virtue of sub-paragraph (1)(b) where it is established in accordance with regulations made by the Commissioners that VAT—</intro><level class="para2"><num>(i)</num><content>has been paid in a member State on the acquisition of those goods, and</content></level><level class="para2"><num>(ii)</num><content>fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by sub-paragraph (1)(a), and</content></level></level><level class="para1"><num>(b)</num><content>different rules apply to acquisitions to which paragraph 16 or 17 of Schedule 9ZB applies.</content></level></subparagraph><subparagraph><num>(3)</num><content>If an acquisition of goods is not treated, for the purposes of this Act, as taking place in Northern Ireland it is treated for those purposes as an acquisition taking place outside Northern Ireland.</content></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person is to be treated as having made use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier for the purposes of the acquisition of any goods, and</content></level><level class="para1"><num>(b)</num><content>for the refund, in prescribed circumstances, of NI acquisition VAT paid on acquisitions of goods in relation to which the conditions in sub-paragraph (2)(a)(i) and (ii) are met.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Acquisitions from persons belonging in member States</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><intro>Sub-paragraph (2) applies where—</intro><level class="para1"><num>(a)</num><content>a person (“the original supplier”) makes a supply of goods to a person who belongs in a member State (“the intermediate supplier”),</content></level><level class="para1"><num>(b)</num><content>that supply involves the removal of the goods from a member State and their removal to Northern Ireland but does not involve the removal of the goods from Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>both that supply and the removal of the goods to Northern Ireland are for the purposes of the making of a supply by the intermediate supplier to another person (“<term refersTo="#term-the-customer">the customer</term>”) who is registered under this Act,</content></level><level class="para1"><num>(d)</num><content>neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State, and</content></level><level class="para1"><num>(e)</num><content>there would be a taxable acquisition by the customer if the supply to the customer involved the removal of goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this sub-paragraph applies—</intro><level class="para1"><num>(a)</num><content>the supply by the original supplier to the intermediate supplier is ignored for the purposes of this Act, and</content></level><level class="para1"><num>(b)</num><content>the supply by the intermediate supplier to the customer is treated for the purposes of this Act, other than for the purposes of Part 8 of this Schedule, as if it did involve the removal of the goods from a member State to Northern Ireland.</content></level></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this Act, other than for the purposes of Part 8 of this Schedule, a supply of goods is treated as involving their removal from a member State to Northern Ireland, and is treated as not being a taxable supply if—</intro><level class="para1"><num>(a)</num><content>the supply is made by a person belonging in a member State to a person who is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>the supply involves the installation or assembly of the goods at a place in Northern Ireland to which they are removed, and</content></level><level class="para1"><num>(c)</num><content>were the supply to be treated as described in the words before paragraph (a), there would be a taxable acquisition by the registered person.</content></level></subparagraph><subparagraph><num>(4)</num><intro>But neither sub-paragraph (2) nor sub-paragraph (3) applies in relation to a supply unless—</intro><level class="para1"><num>(a)</num><content>in the case of sub-paragraph (2), the intermediate supplier, or</content></level><level class="para1"><num>(b)</num><content>in the case of sub-paragraph (3), the person making the supply,</content></level><wrapUp>complies with such requirements to provide information to the Commissioners or to the person supplied as may be specified in regulations made by the Commissioners.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>The requirements to provide information that may be specified in regulations include—</intro><level class="para1"><num>(a)</num><content>requirements to provide documents (for example, invoices);</content></level><level class="para1"><num>(b)</num><content>requirements to provide information or documents before a supply is made (as well as after);</content></level><level class="para1"><num>(c)</num><content>requirements as to the content and form of information or documents to be provided;</content></level><level class="para1"><num>(d)</num><content>requirements as to the manner in which information or documents are to be provided.</content></level></subparagraph><subparagraph><num>(6)</num><content>Where a taxable acquisition is treated as having been made by virtue of this paragraph, that acquisition is treated as taking place at the time referred to in paragraph 4(1)(b) (day on which invoice issued).</content></subparagraph><subparagraph><num>(7)</num><intro>For the purposes of this paragraph a person belongs in a member State if—</intro><level class="para1"><num>(a)</num><content>the person is taxable in a member State,</content></level><level class="para1"><num>(b)</num><content>the person does not have any business establishment or other fixed establishment in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>the person's usual place of residence is not in Northern Ireland,</content></level><level class="para1"><num>(d)</num><content>the person is not identified for the purposes of VAT in Northern Ireland and is not required, as a result of regulations under paragraph 7, to make a request to be so identified, and</content></level><level class="para1"><num>(e)</num><content>the person does not have a VAT representative who is identified for the purposes of VAT in Northern Ireland in connection with acting on the person's behalf, and is not for the time being required to appoint one who would be identified for those purposes.</content></level></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraph (7)(d), whether a person is required to be registered under this Act, ignore any supplies made by the person that would be ignored for the purposes of this Act if the person belonged in a member State and complied with the information requirements that would apply by virtue of sub-paragraph (4).</content></subparagraph><subparagraph><num>(9)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any goods are acquired from a member State in a case which corresponds, in relation to another member State, to the case described in sub-paragraph (1) in relation to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>the person who acquires the goods is registered under this Act, is identified for the purposes of VAT in Northern Ireland and would be the intermediate supplier in relation to that corresponding case,</content></level><wrapUp>the supply to that person of those goods and the supply by that person of those goods to the person who would be the customer in that corresponding case are to be ignored for the purposes of this Act.</wrapUp></subparagraph><subparagraph><num>(10)</num><content>References in this paragraph to a person being taxable in a member State do not include references to a person who is so taxable by virtue only of provisions of the law of that member State corresponding to the provisions of this Act by virtue of which a person who is not registered under this Act is a taxable person if the person is required to be so registered.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Identification of persons for the purposes of VAT in Northern Ireland</heading><paragraph class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations make provision for the identification of persons for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>In this Act “<term refersTo="#term-identified-for-the-purposes-of-vat-in-northern-ireland">identified for the purposes of VAT in Northern Ireland</term>” means identified in accordance with regulations under this paragraph.</content></subparagraph><subparagraph><num>(3)</num><intro>A person may only be identified for the purposes of VAT in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person is registered under this Act, or</content></level><level class="para1"><num>(b)</num><content>the person acts on behalf of a person in relation to VAT in Northern Ireland as a VAT representative.</content></level></subparagraph><subparagraph><num>(4)</num><intro>Regulations may make provision—</intro><level class="para1"><num>(a)</num><content>about the circumstances in which a person may request to be identified for the purposes of VAT in Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>for a person to be required to request to be identified for the purposes of Northern Ireland VAT;</content></level><level class="para1"><num>(c)</num><content>about the circumstances in which the Commissioners may determine that a person is identified for the purposes of VAT in Northern Ireland otherwise than at the person's request;</content></level><level class="para1"><num>(d)</num><content>requiring a person to notify the Commissioners of such matters as may be specified for the purpose of allowing the Commissioners to ascertain whether a person should be identified for the purposes VAT in Northern Ireland;</content></level><level class="para1"><num>(e)</num><content>about the circumstances in which a person is to be treated, for such purposes as may be specified, as if they were identified for the purposes of VAT in Northern Ireland (and which may include circumstances where the person is neither registered under this Act nor acting as a VAT representative);</content></level><level class="para1"><num>(f)</num><content>about the circumstances in which a person ceases to be identified for the purposes of VAT in Northern Ireland.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Regulations may also make provision—</intro><level class="para1"><num>(a)</num><content>about a specified means of communicating the fact of a person's identification for the purposes of VAT in Northern Ireland (and that means is referred to in this Act as an “NI VAT identifier”);</content></level><level class="para1"><num>(b)</num><content>about the circumstances in which a person may use, or is required to use, an NI VAT identifier (for example, in connection with the making of a transaction or return).</content></level></subparagraph><subparagraph><num>(6)</num><content>In this paragraph “<term refersTo="#term-specified">specified</term>” means specified in regulations.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Valuation of acquisitions</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of acquisitions from member States</heading><paragraph class="schProv1"><num>8</num><subparagraph><num>(1)</num><content>For the purposes of this Act the value of any acquisition of goods from a member State is taken to be the value of the transaction in pursuance of which they are acquired.</content></subparagraph><subparagraph><num>(2)</num><intro>Where goods are acquired from a member State otherwise than in pursuance of a taxable supply, the value of the transaction in pursuance of which they are acquired is to be determined for the purposes of sub-paragraph (1) in accordance with this Part, and for those purposes—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs (3) to (5) have effect subject to paragraphs 9 to 13, and</content></level><level class="para1"><num>(b)</num><content>section 19 and Schedule 6 do not apply in relation to the transaction.</content></level></subparagraph><subparagraph><num>(3)</num><content>If the transaction is for a consideration in money, its value is taken to be such amount as is equal to the consideration.</content></subparagraph><subparagraph><num>(4)</num><content>If the transaction is for a consideration not consisting or not wholly consisting of money, its value is taken to be such amount in money as is equivalent to the consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Where a transaction in pursuance of which goods are acquired from a member State is not the only matter to which a consideration in money relates, the transaction is deemed to be for such part of the consideration as is properly attributable to it.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Transactions below market value</heading><paragraph class="schProv1"><num>9</num><subparagraph><num>(1)</num><intro>Where, in the case of the acquisition of any goods from a member State—</intro><level class="para1"><num>(a)</num><content>the relevant transaction (see paragraph 13) is for a consideration in money,</content></level><level class="para1"><num>(b)</num><content>the value of the relevant transaction is (apart from this paragraph) less than the transaction⿿s open market value,</content></level><level class="para1"><num>(c)</num><content>the supplier and the person who acquires the goods are connected, and</content></level><level class="para1"><num>(d)</num><content>that person is not entitled under sections 25 and 26 to credit for all the VAT on the acquisition,</content></level><wrapUp>the Commissioners may direct that the value of the relevant transaction is taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>A direction under this paragraph must be given—</intro><level class="para1"><num>(a)</num><content>by notice in writing to the person by whom the acquisition in question is made, and</content></level><level class="para1"><num>(b)</num><content>within the period of 3 years commencing with the relevant time (see paragraph 13).</content></level></subparagraph><subparagraph><num>(3)</num><intro>A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction—</intro><level class="para1"><num>(a)</num><content>in pursuance of which goods are acquired by the person from a member State after the giving of the notice, or after such later date as may be specified in the notice, and</content></level><level class="para1"><num>(b)</num><content>as to which the conditions in paragraphs (a) to (d) of sub-paragraph (1) are satisfied,</content></level><wrapUp>is be taken to be its open market value.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, the open market value of a transaction in pursuance of which goods are acquired from a member State is to be taken to be the amount which would fall to be taken as its value under paragraph 8(3) if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration.</content></subparagraph><subparagraph><num>(5)</num><content>Section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies for the purpose of determining whether a person is connected with another for the purposes of this paragraph.</content></subparagraph><subparagraph><num>(6)</num><content>A direction under this paragraph may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Value where goods subject to excise duty etc</heading><paragraph class="schProv1"><num>10</num><subparagraph><num>(1)</num><intro>This paragraph applies, in such cases as the Commissioners may by regulations prescribe, to an acquisition—</intro><level class="para1"><num>(a)</num><content>of goods acquired in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>where those goods are charged with a relevant duty, and</content></level><level class="para1"><num>(c)</num><content>that is not an acquisition that is treated, by virtue of paragraph 16(7) of Schedule 9ZB, as taking place before the time which is the duty point (within the meaning given by paragraph 16(11) of that Schedule).</content></level></subparagraph><subparagraph><num>(2)</num><content>The value of the relevant transaction in relation to an acquisition to which this paragraph applies is the sum of the value of that transaction (apart from this paragraph) and the total amount of relevant duty charged that is not already reflected in the value of that transaction.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “<term refersTo="#term-relevant-duty">relevant duty</term>” in relation to an acquisition means—</intro><level class="para1"><num>(a)</num><content>a duty of excise charged in connection with the removal of goods to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>any EU customs duty or agricultural levy of the European Union charged on that removal in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Transfer or disposal for no consideration</heading><paragraph class="schProv1"><num>11</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State in pursuance of anything which is treated as a supply for the purposes of this Act as a result of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB and there is no consideration, sub-paragraph (3) applies for determining the value of the relevant transaction.</content></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (3) also applies for determining the value of the relevant transaction in the case of an acquisition by a supplier that is deemed to take place as a result of paragraph 60(2)(c) or 61(2)(c).</content></subparagraph><subparagraph><num>(3)</num><intro>The value of the relevant transaction is taken to be—</intro><level class="para1"><num>(a)</num><content>such consideration in money as would be payable by the supplier if the supplier were, at the time of the acquisition, to purchase goods identical in every respect (including age and condition) to the goods concerned,</content></level><level class="para1"><num>(b)</num><content>where the value cannot be ascertained in accordance with paragraph (a), such consideration in money as would be payable by the supplier if the supplier were, at that time, to purchase goods similar to, and of the same age and condition as, the goods concerned, or</content></level><level class="para1"><num>(c)</num><content>where the value cannot be ascertained in accordance with paragraph (a) or (b), the cost of producing the goods concerned if they were produced at that time.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph (3), the amount of consideration in money that would be payable by any person if the person were to purchase any goods is taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Foreign currency transactions</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>Subject to the following provisions of this paragraph, where—</intro><level class="para1"><num>(a)</num><content>goods are acquired from a member State, and</content></level><level class="para1"><num>(b)</num><content>any sum relevant for determining the value of the relevant transaction is expressed in a currency other than sterling,</content></level><wrapUp>then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling of that sum in the currency in question by the person making the acquisition.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies—</intro><level class="para1"><num>(a)</num><content>rates of exchange, or</content></level><level class="para1"><num>(b)</num><content>methods of determining rates of exchange,</content></level><wrapUp>a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph (1) provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>An option for the purposes of sub-paragraph (2) for the use of a particular rate or method of determining a rate—</intro><level class="para1"><num>(a)</num><content>may not be exercised by any person except in relation to all such transactions in pursuance of which goods are acquired by the person from a member State as are of a particular description or after a particular date, and</content></level><level class="para1"><num>(b)</num><content>may not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.</content></level></subparagraph><subparagraph><num>(4)</num><content>In specifying a method of determining a rate of exchange, a notice published by the Commissioners under sub-paragraph (2) may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of the transactions in pursuance of which goods are acquired by the person from a member State, of a rate of exchange which is different from any which would otherwise apply.</content></subparagraph><subparagraph><num>(5)</num><content>On an application made in accordance with provision contained in a notice under sub-paragraph (4), the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such transactions and subject to such conditions as they think fit.</content></subparagraph><subparagraph><num>(6)</num><content>A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners.</content></subparagraph><subparagraph><num>(7)</num><content>Where goods are acquired from a member State, the appropriate rate of exchange is to be determined for the purpose of valuing the relevant transaction by reference to the relevant time; and, accordingly, the day on which that time falls is the relevant day for the purposes of sub-paragraph (1).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “relevant transaction” and “relevant time”</heading><paragraph class="schProv1"><num>13</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-transaction">relevant transaction</term>”, in relation to any acquisition of goods from a member State, means the transaction in pursuance of which the goods are acquired;</content></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-relevant-time">the relevant time</term>”, in relation to any such acquisition, means—</intro><level class="para1"><num>(a)</num><content>if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under paragraph 4(2)(b), the time of the first removal of the goods (see paragraph 4(5)), and</content></level><level class="para1"><num>(b)</num><content>in any other case, the time of acquisition.</content></level></hcontainer></paragraph></hcontainer></part><part><num>PART 3</num><heading>Payment of NI acquisition VAT by taxable persons</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Input tax and output tax</heading><paragraph class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>NI acquisition VAT is input tax in relation to the taxable person acquiring the goods in question if the goods are used or are to be used for the purpose of any business carried on or to be carried on by the person.</content></subparagraph><subparagraph><num>(2)</num><content>NI acquisition VAT is output tax in relation to the taxable person acquiring the goods in question (including VAT which is also to be counted as input tax by virtue of sub-paragraph (1)).</content></subparagraph><subparagraph><num>(3)</num><content>Subsections (5) to (6A) of section 24 (input tax and output tax) apply to NI acquisition VAT as they apply to VAT on the supply or importation of goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Payment of NI acquisition VAT</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><content>A taxable person must account for and pay NI acquisition VAT by reference to prescribed accounting periods (see section 25(1)).</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) to (6) of section 25 (payment by reference to accounting period and credit for input tax against output tax) contain provision relevant to the payment of NI acquisition VAT.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (7) of that section (power to make order excluding credit for VAT paid) applies to acquisitions in Northern Ireland from a member State as it applies to the supply of goods.</content></subparagraph><subparagraph><num>(4)</num><content>Section 26(1) has effect as if the reference to “input tax on supplies and importations” included input tax on acquisitions in Northern Ireland from a member State.</content></subparagraph><subparagraph><num>(5)</num><content>That section and sections 26A to 28 contain further provision relevant to the payment of NI acquisition VAT.</content></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Reliefs etc</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Reduced rate</heading><paragraph class="schProv1"><num>16</num><subparagraph><num>(1)</num><intro>NI acquisition VAT is charged at the rate of 5% (instead of at the rate provided by section 2) if—</intro><level class="para1"><num>(a)</num><content>the acquisition in question is of goods the supply of which would be a supply of a description for the time being specified in Schedule 7A (charge at reduced rate), or</content></level><level class="para1"><num>(b)</num><content>the acquisition in question is of a description for the time being specified in regulations made by the Treasury for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(2)</num><content>Regulations under this paragraph may provide that sub-paragraph (1)(a) does not apply to a description of a supply specified in Schedule 7A that is specified in those regulations.</content></subparagraph><subparagraph><num>(3)</num><content>The power to specify a description of an acquisition conferred by sub-paragraph (1)(b) may be exercised so as to describe an acquisition of goods by reference to matters unrelated to the characteristics of the goods.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating and exempt acquisitions</heading><paragraph class="schProv1"><num>17</num><subparagraph><num>(1)</num><content>Section 30(3) (zero-rating) applies to an acquisition of goods in Northern Ireland from a member State as it would apply to an importation of those goods.</content></subparagraph><subparagraph><num>(2)</num><intro>The Treasury may by regulations provide—</intro><level class="para1"><num>(a)</num><content>that sub-paragraph (1) does not apply to an acquisition of goods specified or described in the regulations;</content></level><level class="para1"><num>(b)</num><content>that no NI acquisition VAT is chargeable on an acquisition of goods specified or described in the regulations.</content></level></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where—</intro><level class="para1"><num>(a)</num><content>the supply in question involves both the removal of the goods from Northern Ireland and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2, and</content></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(4)</num><content>Section 30(10) applies to a supply of goods that has been zero-rated in pursuance of regulations made under sub-paragraph (3) as it applies to a supply of goods that has been zero-rated in pursuance of regulations made under section 30(8) or (9).</content></subparagraph><subparagraph><num>(5)</num><content>An acquisition of goods from a member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply (see section 31).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refunds and reliefs</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sections 33 to 33C, 33E and 34 apply to an acquisition of goods from a member State as they apply to a supply of those goods.</content></subparagraph><subparagraph><num>(2)</num><content>The Treasury may by order make provision for relieving from NI acquisition VAT if, or to the extent that, relief from VAT would be given by an order under section 37 (relief from VAT on importation) if the acquisition in question were an importation.</content></subparagraph><subparagraph><num>(3)</num><intro>An order under sub-paragraph (2) may provide for relief to be subject to such conditions as appear to the Treasury to be necessary or expedient, which may include conditions—</intro><level class="para1"><num>(a)</num><content>prohibiting or restricting the disposal of or dealing with the goods concerned;</content></level><level class="para1"><num>(b)</num><content>framed by reference to the conditions to which, by virtue of any order under section 37 in force at the time of the acquisition, relief under such an order would be subject in the case of an importation of the goods concerned.</content></level></subparagraph><subparagraph><num>(4)</num><content>Where relief from NI acquisition VAT given by an order under this paragraph was subject to a condition that has been breached or not complied with, the VAT becomes payable at the time of the breach or, as the case may be, at the latest time allowed for compliance.</content></subparagraph><subparagraph><num>(5)</num><content><mod>Section 38 has effect as if after “by him” there were inserted <quotedText>“ or on the acquisition of goods by that person from member States ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refunds in relation to new means of transport supplied to member States</heading><paragraph class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport that involves the removal of the goods to a member State from Northern Ireland, the Commissioners must, on a claim made in that behalf, refund to that person, as the case may be—</intro><level class="para1"><num>(a)</num><content>the amount of any VAT on the supply of that means of transport to that person, or</content></level><level class="para1"><num>(b)</num><content>the amount of any VAT paid by that person on the acquisition of that means of transport from a member State or on its importation into the United Kingdom as a result of its entry into Northern Ireland.</content></level></subparagraph><subparagraph><num>(2)</num><content>But the amount of VAT that is to be refunded under this paragraph is not to exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated.</content></subparagraph><subparagraph><num>(3)</num><intro>A claim for refund of VAT under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made within such time and in such form and manner as may be specified in regulations made by the Commissioners,</content></level><level class="para1"><num>(b)</num><content>contain such information as may be specified in those regulations, and</content></level><level class="para1"><num>(c)</num><content>be accompanied by such documents as may be specified in those regulations.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Application of Act to acquisitions in particular cases</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Crown application</heading><paragraph class="schProv1"><num>20</num><content>Subsections (3) and (4) of section 41 (application to the Crown) apply to NI acquisition VAT as they apply to VAT chargeable on the supply of goods.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Groups of companies</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><content>Section 43 (groups of companies) applies to an acquisition of goods from a member State as it would apply to an importation of those goods as if the reference in subsection (1)(c) to section 38 were omitted.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (9) of section 44 (supplies to groups) apply to input tax on acquisitions as they applies to input tax on supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Partnerships</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>Subsection (1) of section 45 (partnerships) applies to persons carrying on in partnership activities, other than carrying on a business, in the course or furtherance of which they acquire goods from a member State as it apples to persons carrying on a business in partnership.</content></subparagraph><subparagraph><num>(2)</num><content>Subsections (2) and (5) of that section apply to a liability for NI acquisition VAT as they apply to VAT on the supply of goods or services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Unincorporated bodies, personal representative etc</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><content>In section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) any reference to “<term refersTo="#term-a-business">a business</term>” includes any activity in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from a member State.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (3) of that section (no account to be taken in change of members of a club, association or organisation) applies in relation to the determination of whether goods are acquired from a member State by a club, association or organization mentioned in that subsection as it applies in relation to the determination of whether goods or services are supplied by such a club, association or organisation.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Agents</heading><paragraph class="schProv1"><num>24</num><subparagraph><num>(1)</num><content>Where goods are acquired from a member State by a person who is not a taxable person (“N”) and a taxable person (“T”) acts in relation to the acquisition and then supplies the goods in T's own name as agent of N, the goods are to be treated for the purposes of this Act as acquired and supplied by T as principal.</content></subparagraph><subparagraph><num>(2)</num><intro>Section 47 (agents) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to “subsection (1) above” were to “subsection (1) and paragraph 24(1) of Schedule 9ZA”;</content></level><level class="para1"><num>(b)</num><content>the reference in subsection (2A) to “subsection (1) above” were to “subsection (1) or paragraph 24(1) of Schedule 9ZA”.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>VAT representatives</heading><paragraph class="schProv1"><num>25</num><content>Subsection (1)(a) of section 48 (VAT representatives and security) applies to a person who, without being a taxable person, acquires goods in Northern Ireland from one or more member States as it applies to a person who, without being a taxable person, makes taxable supplies.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Margin schemes</heading><paragraph class="schProv1"><num>26</num><content><mod>Section 50A(5) (margin schemes) has effect as if after “supply,” there were inserted <quotedText>“ acquisition ”</quotedText>.</mod></content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Administration, collection and enforcement</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Breaches of regulatory provisions</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Section 69(1) (breaches of regulatory provisions) applies to a failure to comply with a requirement imposed under paragraph 42, 52 or 65(1) or (2)(a) of this Schedule as it applies to a requirement imposed under the provisions mentioned in subsection (1)(a) of that section.</content></subparagraph><subparagraph><num>(2)</num><content><mod>Section 69(2) has effect as if after “imposed under” there were inserted <quotedText>“ paragraph 64 or 65(2)(b) of Schedule 9ZA or ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Offences</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Any reference in section 72(1) or (8) (offences)—</intro><level class="para1"><num>(a)</num><content>to the evasion of VAT includes a reference to the obtaining of a refund under regulations made under paragraph 5(4) or under paragraph 19, and</content></level><level class="para1"><num>(b)</num><content>to the amount of VAT, in relation to such a refund, is to be construed as a reference to the amount falsely claimed by way of refund.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (5) of section 72 applies to a claim for a refund under regulations made under paragraph 5(4) or under paragraph 19 as it applies to a claim for a refund under the provisions mentioned in paragraph (a) of that subsection.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Failure to make returns</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><content>Subsection (3) of section 73 (failure to make returns etc) applies to an amount which by reason of the cancellation of a person's registration under paragraph 43(2), 43(5) or 53(5) ought not to have been paid as it applies to an amount which ought not to have been paid by reason of the cancellation of a person's registration under any of the provisions mentioned in that subsection.</content></subparagraph><subparagraph><num>(2)</num><content>Subsection (7) of that section applies to the acquisition of goods from a member State by a taxable person as it applies to the supply of goods to a taxable person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Interest on VAT</heading><paragraph class="schProv1"><num>30</num><content>Paragraph (c) of Section 74(1) applies to a person who was, but should no longer have been, exempted from registration (under Part 8 of this Schedule) under paragraph 44 as it applies to a person who was, but should no longer have been, exempted from registration under any of the provisions mentioned in that paragraph.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Assessment in cases of acquisitions of certain goods by non-taxable persons</heading><paragraph class="schProv1"><num>31</num><subparagraph><num>(1)</num><intro>Where a person who has, at a time when the person was not a taxable person, acquired in Northern Ireland from a member State any goods subject to a duty of excise or consisting in a new means of transport and—</intro><level class="para1"><num>(a)</num><content>notification of that acquisition has not been given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4) (whether before or after this paragraph comes into force),</content></level><level class="para1"><num>(b)</num><content>the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete, or</content></level><level class="para1"><num>(c)</num><content>there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,</content></level><wrapUp>the Commissioners may assess the amount of VAT due on the acquisition to the best of their judgment and notify their assessment to that person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>An assessment under this paragraph must be made within the time limits provided for in section 77 and may not be made after the later of—</intro><level class="para1"><num>(a)</num><content>2 years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4), and</content></level><level class="para1"><num>(b)</num><content>one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,</content></level><wrapUp>but (subject to section 77) where further such evidence comes to the Commissioners' knowledge after the making of an assessment under this section, another assessment may be made under this paragraph, in addition to any earlier assessment.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>Where an amount has been assessed and notified to any person under this paragraph, it is, subject to the provisions of this Act as to appeals, deemed to be an amount of VAT due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of this paragraph, notification to a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who made the acquisition in question is to be treated as notification to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Assessment of amounts due</heading><paragraph class="schProv1"><num>32</num><intro>Section 77 (time limits and supplementary assessments) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in subsection (1), in the words before paragraph (a), after “or 76” there were inserted <quotedText>“ or paragraph 31 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (a) of that subsection, after “importation” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in subsection (4), after “importation” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(d)</num><content><mod>in subsection (4C) after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(aza)</num><content>paragraph 40 or 44(2) of Schedule 9ZA,</content></level><level class="para1"><num>(azb)</num><content>paragraph 50 of that Schedule,</content></level><level class="para1"><num>(azc)</num><content>regulations under paragraph 73(4) of that Schedule,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(e)</num><content><mod>in subsection (6), after “73(6)(b)” there were inserted <quotedText>“ or paragraph 31(2)(b) of Schedule 9ZA ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Credit for, or repayment of, overstated or overpaid VAT</heading><paragraph class="schProv1"><num>33</num><content>In section 80 (credit for, or repayment of, overstated or overpaid VAT) has effect as if in subsection (3C) reference to VAT provisions included any provision of any EU instrument relating to VAT, or to any matter connected with VAT, that has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 (general implementation of withdrawal agreement).</content></paragraph></hcontainer></part><part><num>PART 7</num><heading>Appeals and supplementary provision</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Appeals</heading><paragraph class="schProv1"><num>34</num><subparagraph><num>(1)</num><intro>The following matters are to be treated as if they were included in the list of matters in subsection (1) of section 83 (matters subject to appeal to the tribunal)—</intro><level class="para1"><num>(a)</num><content>the VAT chargeable on the acquisition of goods from a member State;</content></level><level class="para1"><num>(b)</num><content>any claim for a refund under any regulations made by virtue of paragraph 5(4) of this Schedule;</content></level><level class="para1"><num>(c)</num><content>any direction under paragraph 9 of this Schedule;</content></level><level class="para1"><num>(d)</num><content>the amount of any refunds under paragraph 19 of this Schedule;</content></level><level class="para1"><num>(e)</num><content>an assessment under paragraph 31 of this Schedule, or the amount of such an assessment;</content></level><level class="para1"><num>(f)</num><intro>a decision of the Commissioners under paragraph 17 of Schedule 9ZB—</intro><level class="para2"><num>(i)</num><content>as to whether or not a person is to be approved as a Northern Ireland fiscal warehousekeeper or the conditions from time to time subject to which the person is so approved,</content></level><level class="para2"><num>(ii)</num><content>for the withdrawal of any such approval, or</content></level><level class="para2"><num>(iii)</num><content>for the withdrawal of Northern Ireland fiscal warehouse status from any premises.</content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Section 84 (further provisions relating to appeals) has effect as if in subsection (4)(c), after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplies spanning change of rate etc</heading><paragraph class="schProv1"><num>35</num><subparagraph><num>(1)</num><content>This paragraph applies where there is a change in the rate of VAT in force under section 2 or paragraph 16 of this Schedule or in the descriptions of exempt, zero-rated or reduced-rate acquisitions.</content></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any acquisition of goods from a member State which is affected by the change would not have been affected (in whole or in part) if it had been treated as taking place at the time of the first removal of the goods (see paragraph 4(5)), or</content></level><level class="para1"><num>(b)</num><content>any acquisition of goods from a member State which is not so affected would have been affected (in whole or in part) if it had been treated as taking place at the time of that removal,</content></level><wrapUp>the rate at which VAT is chargeable on the acquisition, or any question of whether it is an exempt, zero-rated or reduced-rate acquisition, is to be determined as at the time of the first removal of the goods, if the person making the acquisition so elects.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>References in this paragraph to a zero-rated acquisition is to an acquisition on which no NI acquisition VAT is charged as a result of provision made by or under paragraph 17 (zero-rating).</content></subparagraph><subparagraph><num>(4)</num><content>Reference in this paragraph to a reduced rate acquisition is to an acquisition on which NI acquisition VAT is charged at the rate in force under paragraph 16(1).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Failure of resolution under Provisional Collection of Taxes Act 1968</heading><paragraph class="schProv1"><num>36</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 NI acquisition VAT has been paid at a rate specified in the resolution by reference to a value determined under paragraph 8(3) of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>by virtue of section 1(6) or (7) or 5(3) of that Act any of that VAT is repayable in consequence of the restoration of a lower rate,</content></level><wrapUp>the amount repayable is to be the difference between the VAT paid by reference to that value at the rate specified in the resolution and the VAT that would have been payable by reference to that value at the lower rate.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>by virtue of such a resolution NI acquisition VAT is chargeable at a rate specified in the resolution by reference to a value determined under paragraph 8(3) of this Schedule, but</content></level><level class="para1"><num>(b)</num><content>before the VAT is paid it ceases to be chargeable at that rate in consequence of the restoration of a lower rate,</content></level><wrapUp>the VAT chargeable at the lower rate is to be charged by reference to the same value as that by reference to which NI acquisition VAT would have been chargeable at the rate specified in the resolution.</wrapUp></subparagraph><subparagraph><num>(3)</num><content><mod>Section 90(3) (failure of resolution under Provisional Collection of Taxes Act 1968) has effect as if after “or 35” there were inserted <quotedText>“ or paragraph 19 of Schedule 9ZA ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Refund of VAT to Government of Northern Ireland</heading><paragraph class="schProv1"><num>37</num><subparagraph><num>(1)</num><intro>Section 99 (refund of VAT to Government of Northern Ireland) applies to—</intro><level class="para1"><num>(a)</num><content>VAT charged on the acquisition of goods from a member State by the Government of Northern Ireland as it applies to VAT charged on the supply of goods or services to that Government, and</content></level><level class="para1"><num>(b)</num><content>any amount attributable to acquisitions of goods from a member State for the purpose of a business carried on by the Government of Northern Ireland as it applies to supplies for that purpose.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 8</num><heading>Registration in respect of acquisitions from member States</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>38</num><subparagraph><num>(1)</num><intro>A person who—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A or Part 9 of this Schedule,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule at the end of any month if, in the period beginning with 1 January of the year in which that month falls, that person had made relevant acquisitions whose value exceeds £85,000.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>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 Part of this Schedule at any time if there are reasonable grounds for believing that the value of the person's relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(2) or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 39.</content></subparagraph><subparagraph><num>(5)</num><content>In determining the value of any person⿿s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of a member State, for VAT on the transaction in pursuance of which the acquisition is made, is to be disregarded.</content></subparagraph><subparagraph><num>(6)</num><content>In determining the value of a person⿿s acquisitions for the purposes of sub-paragraph (1) or (2), acquisitions to which paragraph 19(6) of Schedule 9ZB (last acquisition or supply of goods before removal from Northern Ireland fiscal warehousing) applies are to be disregarded.</content></subparagraph></paragraph><paragraph class="schProv1"><num>39</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the person's relevant acquisitions in the year ending with 31 December last before that time did not have a value exceeding £85,000, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person's relevant acquisitions in the year immediately following that year will not exceed £85,000.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person⿿s relevant acquisitions in the following 30 days will exceed £85,000.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>40</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability—</intro><level class="para1"><num>(a)</num><content>in the case of a liability under sub-paragraph (1) of paragraph 38, within 30 days of the end of the month when the person becomes so liable, and</content></level><level class="para1"><num>(b)</num><content>in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time“—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph (1)(a), means the end of the month following the month at the end of which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Entitlement to be registered etc</heading><paragraph class="schProv1"><num>41</num><subparagraph><num>(1)</num><content>Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that the person makes relevant acquisitions, the Commissioners must, if the person so requests, register the person with effect from the day on which the request is made or from such earlier date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make relevant acquisitions from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><intro>Conditions imposed under sub-paragraph (2) may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>42</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 41(2) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes a relevant acquisition, that the person has made that acquisition.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 41(2)) has not been such a person during the period of the person's registration, the person ceases to have any intention of making relevant acquisitions.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>43</num><subparagraph><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Part of this Schedule has ceased since the person's registration to be registrable under this Part of this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 41(2) and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person's request to be registered, to make relevant acquisitions, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 41(2), did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><intro>The registration of a person who—</intro><level class="para1"><num>(a)</num><content>is registered under paragraph 41, or</content></level><level class="para1"><num>(b)</num><content>would not, if the person were not registered, be liable or entitled to be registered under any provision of this Act except that paragraph,</content></level><wrapUp>may not be cancelled with effect from any time before 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.</wrapUp></subparagraph><subparagraph><num>(7)</num><content>But sub-paragraph (6) does not apply to cancellation under sub-paragraph (3) or (5).</content></subparagraph><subparagraph><num>(8)</num><content>In determining, for the purposes of sub-paragraphs (4) and (6), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(9)</num><content>For the purposes of this paragraph, a person is registrable under this Part of this Schedule at any time when the person is liable to be registered under this Part of this Schedule or is a person who makes relevant acquisitions.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exemption from registration</heading><paragraph class="schProv1"><num>44</num><subparagraph><num>(1)</num><content>Where a person who makes or intends to make relevant acquisitions satisfies the Commissioners that any such acquisition would be an acquisition in pursuance of a transaction which would be zero-rated if it were a taxable supply by a taxable person, the Commissioners may, if the person so requests and the Commissioners think fit, exempt the person from registration under this Part of this Schedule until it appears to the Commissioners that the request should no longer be acted upon or is withdrawn.</content></subparagraph><subparagraph><num>(2)</num><content>Where a person who is exempted under this paragraph from registration under this Part of this Schedule makes any relevant acquisition in pursuance of any transaction which would, if it were a taxable supply by a taxable person, be chargeable to VAT otherwise than as a zero-rated supply, the person must notify the Commissioners of the change within 30 days of the date the acquisition was made.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>45</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>46</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>47</num><intro>For the purposes of this Part of this Schedule “<term refersTo="#term-relevant-acquisition">relevant acquisition</term>” means an acquisition that—</intro><level class="para1"><num>(a)</num><content>is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and</content></level><level class="para1"><num>(b)</num><content>is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.</content></level></paragraph></hcontainer></part><part><num>PART 9</num><heading>Registration in respect of distance sales from the EU to Northern Ireland</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>48</num><subparagraph><num>(1)</num><intro>A person who—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1 or 1A,</content></level><wrapUp>becomes liable to be registered under this Part of this Schedule on any day if, in the period beginning with 1 January of the year in which that day falls, that person has made relevant supplies whose value exceeds £70,000.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>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 Part of this Schedule where—</intro><level class="para1"><num>(a)</num><content>the person has exercised any option, in accordance with the law of any member State where the person is taxable, for treating relevant supplies made by that person as taking place outside that member State,</content></level><level class="para1"><num>(b)</num><content>the supplies to which the option relates involve the removal of goods from that member State and, apart from the exercise of the option, would be treated, in accordance with the law of that member State, as taking place in that member State, and</content></level><level class="para1"><num>(c)</num><content>the person makes a relevant supply at a time when the option is in force in relation to that person.</content></level></subparagraph><subparagraph><num>(3)</num><intro>A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Part of this Schedule if the person makes a supply that—</intro><level class="para1"><num>(a)</num><content>is a supply of goods subject to a duty of excise,</content></level><level class="para1"><num>(b)</num><content>involves the removal of the goods to Northern Ireland by or under the directions of the person making the supply,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(4)</num><content>A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(3)or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, or paragraph 6(2) of Schedule 3A.</content></subparagraph><subparagraph><num>(5)</num><content>A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 49.</content></subparagraph><subparagraph><num>(6)</num><content>In determining for the purposes of this paragraph the value of any relevant supplies, so much of the consideration for any supply as represents any liability of the supplier, under the law of a member State, for VAT on that supply is to be disregarded.</content></subparagraph><subparagraph><num>(7)</num><content>For the purposes of sub-paragraphs (1) and (2), supplies to which section 18B(4) or paragraph 19(6) of Schedule 9ZB (last supply of goods before removal from fiscal warehousing) apply are to be disregarded.</content></subparagraph></paragraph><paragraph class="schProv1"><num>49</num><subparagraph><num>(1)</num><intro>A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—</intro><level class="para1"><num>(a)</num><content>the relevant supplies made by the person in the year ending with 31 December last before that time did not have a value exceeding £70,000 and did not include any supply in relation to which the conditions mentioned in paragraph 48(3) were satisfied, and</content></level><level class="para1"><num>(b)</num><content>the Commissioners are satisfied that the value of the person's relevant supplies in the year immediately following that year will not exceed £70,000 and that those supplies will not include a supply in relation to which those conditions are satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be liable to be registered under this Part of this Schedule at any time when such an option as is mentioned in paragraph 48(2) above is in force in relation to that person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>50</num><subparagraph><num>(1)</num><content>A person who becomes liable to be registered under this Part of this Schedule must notify the Commissioners of the liability within the period of 30 days after the day on which the liability arises.</content></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person has notified them) with effect from the day on which the liability arose or from such earlier time as may be agreed between the Commissioners and the person.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Request to be registered</heading><paragraph class="schProv1"><num>51</num><subparagraph><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><intro>satisfies the Commissioners that the person intends—</intro><level class="para2"><num>(i)</num><content>to exercise an option such as is mentioned in paragraph 48(2) and, from a specified date, to make relevant supplies to which that option will relate,</content></level><level class="para2"><num>(ii)</num><content>from a specified date to make relevant supplies to which any such option that the person has exercised will relate, or</content></level><level class="para2"><num>(iii)</num><content>from a specified date to make supplies in relation to which the conditions mentioned in paragraph 48(3) will be satisfied, and</content></level></level><level class="para1"><num>(b)</num><content>requests to be registered under this Part of this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph (1) may—</intro><level class="para1"><num>(a)</num><content>be imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>52</num><subparagraph><num>(1)</num><content>Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 51 by reference to any intention to exercise any option or to make supplies of any description must notify the Commissioners within 30 days of exercising that option or, as the case may be, of the first occasion after registration when the person makes such a supply, that the person has exercised the option or made such a supply.</content></subparagraph><subparagraph><num>(3)</num><content>A person who has exercised an option mentioned in paragraph 48(2) which, as a consequence of the option's revocation or otherwise, ceases to have effect in relation to any relevant supplies by the person must notify the Commissioners, within 30 days of the option⿿s ceasing so to have effect, that it has done so.</content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of this paragraph, a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 51) has not been such a person during the period of the person's registration, the person ceases to have any such intention as is mentioned in sub-paragraph (1)(a) of that paragraph.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>53</num><subparagraph><num>(1)</num><content>Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 51 and is not for the time being liable to be registered under this Part of this Schedule—</intro><level class="para1"><num>(a)</num><content>has not, by the date specified in the person's request to be registered, begun to make relevant supplies, exercised the option in question or, as the case may be, begun to make supplies in relation to which the conditions mentioned in paragraph 48(3) are satisfied, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(3)</num><content>But the Commissioners may not, under sub-paragraph (1) or (2), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>In determining for the purposes of sub-paragraph (3) whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not liable to be registered under this Part of this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 51, did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The registration of a person who has exercised an option mentioned in paragraph 48(2) may not be cancelled with effect from any time before the 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Power to vary specified sums by regulations</heading><paragraph class="schProv1"><num>54</num><content>The Treasury may by regulations substitute for any of the sums for the time being specified in this Part of this Schedule such greater sums as the Treasury consider appropriate.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>55</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>56</num><intro>For the purposes of this Part of this Schedule “<term refersTo="#term-relevant-supply">relevant supply</term>” means a supply of goods that—</intro><level class="para1"><num>(a)</num><content>involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,</content></level><level class="para1"><num>(b)</num><content>does not involve the installation or assembly of the goods at a place in Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(d)</num><content>is made in the course or furtherance of a business carried on by the supplier, and</content></level><level class="para1"><num>(e)</num><content>is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></paragraph></hcontainer></part><part><num>PART 10</num><heading>Call-off stock arrangements</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Where this Part of this Schedule applies</heading><paragraph class="schProv1"><num>57</num><subparagraph><num>(1)</num><intro>This Part of this Schedule applies where—</intro><level class="para1"><num>(a)</num><intro>goods forming part of the assets of any business are removed —</intro><level class="para2"><num>(i)</num><content>from Northern Ireland for the purpose of being taken to a place in a member State, or</content></level><level class="para2"><num>(ii)</num><content>from a member State for the purpose of being taken to a place in Northern Ireland,</content></level></level><level class="para1"><num>(b)</num><content>the goods are removed in the course or furtherance of that business by or under the directions of the person carrying on that business (“<term refersTo="#term-the-supplier">the supplier</term>”),</content></level><level class="para1"><num>(c)</num><content>the goods are removed with a view to their being supplied in the destination territory, at a later stage and after their arrival there, to another person (“<term refersTo="#term-the-customer">the customer</term>”),</content></level><level class="para1"><num>(d)</num><content>at the time of the removal the customer is entitled to take ownership of the goods in accordance with an agreement existing between the customer and the supplier,</content></level><level class="para1"><num>(e)</num><content>at the time of the removal the supplier does not have a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(f)</num><content>at the time of the removal the customer is identified for the purposes of VAT in accordance with the law of the destination territory and both the identity of the customer and the number assigned to the customer for the purposes of VAT by the destination territory are known to the supplier,</content></level><level class="para1"><num>(g)</num><content>as soon as reasonably practicable after the removal the supplier records the removal in the register provided for in Article 243(3) of Council Directive <ref eId="c00006" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref> of 28 November 2006 on the common system of value added tax, and</content></level><level class="para1"><num>(h)</num><content>the supplier includes the number mentioned in paragraph (f) in the recapitulative statement provided for in Article 262(2) of Council Directive <ref eId="c00007" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(2)</num><content>For the purposes of this Part of this Schedule, where the destination territory is Northern Ireland, a customer is identified for the purposes of VAT in accordance with the law of the destination territory if the customer is registered under this Act and is identified for the purposes of VAT in Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-the-destination-territory">the destination territory</term>” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), Northern Ireland, and</content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-origin-territory">the origin territory</term>” means—</intro><level class="para1"><num>(a)</num><content>in a case within paragraph (i) of sub-paragraph (1)(a), Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>in a case within paragraph (ii) of sub-paragraph (1)(a), the member State concerned.</content></level></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal of the goods not to be treated as a supply</heading><paragraph class="schProv1"><num>58</num><content>The removal of the goods from the origin territory is not to be treated by reason of paragraph 30 of Schedule 9ZB as a supply of goods by the supplier.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods transferred to the customer within 12 months of arrival</heading><paragraph class="schProv1"><num>59</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph (2) apply if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier transfers the whole property in the goods to the customer, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time of that transfer no relevant event occurs.</content></level></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time of the transfer mentioned in sub-paragraph (1),</content></level><level class="para1"><num>(c)</num><content>the consideration given by the customer for the transfer mentioned in sub-paragraph (1) is deemed to have been given for the deemed supply, and</content></level><level class="para1"><num>(d)</num><content>an acquisition of the goods by the customer in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><intro>In sub-paragraph (2) and in paragraphs 60(2) and 61(2) “<term refersTo="#term-the-relevant-territory">the relevant territory</term>” means—</intro><level class="para1"><num>(a)</num><content>where the origin territory is Northern Ireland, the United Kingdom, or</content></level><level class="para1"><num>(b)</num><content>where the origin territory is a member State, that member State.</content></level></subparagraph><subparagraph><num>(4)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relevant event occurs within 12 months of arrival</heading><paragraph class="schProv1"><num>60</num><subparagraph><num>(1)</num><intro>The rules in sub-paragraph (2) apply (subject to paragraph 62) if—</intro><level class="para1"><num>(a)</num><content>during the period of 12 months beginning with the day the goods arrive in the destination territory a relevant event occurs, and</content></level><level class="para1"><num>(b)</num><content>during the period beginning with the day the goods arrive in the destination territory and ending immediately before the time that relevant event occurs the supplier does not transfer the whole property in the goods to the customer.</content></level></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph 59(3)) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the time the relevant event occurs, and</content></level><level class="para1"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods not transferred and no relevant event occurs within 12 months of arrival</heading><paragraph class="schProv1"><num>61</num><subparagraph><num>(1)</num><content>The rules in sub-paragraph (2) apply (subject to paragraph 62) if during the period of 12 months beginning with the day the goods arrive in the destination territory the supplier does not transfer the whole property in the goods to the customer and no relevant event occurs.</content></subparagraph><subparagraph><num>(2)</num><intro>The rules are that—</intro><level class="para1"><num>(a)</num><content>a supply of the goods in the relevant territory (see paragraph 59(3)) is deemed to be made by the supplier,</content></level><level class="para1"><num>(b)</num><content>the deemed supply is deemed to involve the removal of the goods from the origin territory at the beginning of the day following the expiry of the period of 12 months mentioned in sub-paragraph (1), and</content></level><level class="para1"><num>(c)</num><content>an acquisition of the goods by the supplier in pursuance of the deemed supply is deemed to take place in the destination territory.</content></level></subparagraph><subparagraph><num>(3)</num><content>For the meaning of a “relevant event”, see paragraph 63.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exception to paragraphs 60 and 61: goods returned to origin territory</heading><paragraph class="schProv1"><num>62</num><intro>The rules in paragraphs 60(2) and 61(2) do not apply if during the period of 12 months beginning with the day the goods arrive in the destination territory—</intro><level class="para1"><num>(a)</num><content>the goods are returned to the origin territory by or under the direction of the supplier, and</content></level><level class="para1"><num>(b)</num><content>the supplier records the return of the goods in the register provided for in Article 243(3) of Council Directive <ref eId="c00008" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “relevant event”</heading><paragraph class="schProv1"><num>63</num><subparagraph><num>(1)</num><intro>For the purposes of this Part of this Schedule each of the following events is a relevant event—</intro><level class="para1"><num>(a)</num><content>the supplier forms an intention not to supply the goods to the customer (but see sub-paragraph (2)),</content></level><level class="para1"><num>(b)</num><content>the supplier forms an intention to supply the goods to the customer otherwise than in the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier establishes a business establishment or other fixed establishment in the destination territory,</content></level><level class="para1"><num>(d)</num><content>the customer ceases to be identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(e)</num><content>the goods are removed from the destination territory by or under the directions of the supplier otherwise than for the purpose of being returned to the origin territory, or</content></level><level class="para1"><num>(f)</num><content>the goods are destroyed, lost or stolen.</content></level></subparagraph><subparagraph><num>(2)</num><intro>But the event mentioned in paragraph (a) of sub-paragraph (1) is not a relevant event for the purposes of this Part of this Schedule if—</intro><level class="para1"><num>(a)</num><content>at the time that the event occurs the supplier forms an intention to supply the goods to another person (“the substitute customer”),</content></level><level class="para1"><num>(b)</num><content>at that time the substitute customer is identified for the purposes of VAT in accordance with the law of the destination territory,</content></level><level class="para1"><num>(c)</num><content>the supplier includes the number assigned to the substitute customer for the purposes of VAT by the destination territory in the recapitulative statement provided for in Article 262(2) of Council Directive <ref eId="c00009" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>, and</content></level><level class="para1"><num>(d)</num><content>as soon as reasonably practicable after forming the intention to supply the goods to the substitute customer the supplier records that intention in the register provided for in Article 243(3) of Council Directive <ref eId="c00010" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref>.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the destination territory is Northern Ireland, the reference in sub-paragraph (2)(c) to the number assigned to the substitute customer for the purposes of VAT is to the number assigned to the substitute customer for the purposes of VAT in the United Kingdom along with an NI VAT identifier.</content></subparagraph><subparagraph><num>(4)</num><content>In a case where sub-paragraph (2) applies, references in this Part of this Schedule to the customer are to be then read as references to the substitute customer.</content></subparagraph><subparagraph><num>(5)</num><content>In a case where the goods are destroyed, lost or stolen but it is not possible to determine the date on which that occurred, the goods are to be treated for the purposes of this Part of this Schedule as having been destroyed, lost or stolen on the date on which they were found to be destroyed or missing.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Record keeping by the supplier</heading><paragraph class="schProv1"><num>64</num><content>In a case where the origin territory is Northern Ireland, any record made by the supplier in pursuance of paragraph 57(1)(g), 62(b) or 63(2)(d) must be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Record keeping by the customer</heading><paragraph class="schProv1"><num>65</num><subparagraph><num>(1)</num><content>In a case where the destination territory is Northern Ireland, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of Council Implementing <ref href="http://www.legislation.gov.uk/european/regulation/2011/0282">Regulation (EU) No. 282/2011</ref> of 15 March 2011 laying down implementing measures for Directive <ref eId="c00011" href="http://www.legislation.gov.uk/european/directive/2006/0112">2006/112/EC</ref> on the common system of value added tax.</content></subparagraph><subparagraph><num>(2)</num><intro>A record made under this paragraph must—</intro><level class="para1"><num>(a)</num><content>be made in a register kept by the customer for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 11</num><heading>Modification of other Schedules</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration in respect of taxable supplies: UK establishment (Schedule 1)</heading><paragraph class="schProv1"><num>66</num><subparagraph><num>(1)</num><intro>Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if—</intro><level class="para1"><num>(a)</num><content>the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration);</content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (7), after “are supplied” there were inserted <quotedText>“ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (9)—</intro><level class="para2"><num>(i)</num><content><mod>after “section 18B(4)” there were inserted <quotedText>“ or paragraph 19(5) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “supply” there were inserted <quotedText>“ or acquisition ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><level class="para1"><num>(c)</num><content>any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted <quotedText>“ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)</heading><paragraph class="schProv1"><num>67</num><content>Paragraph 3 of Schedule 1A (registration in respect of taxable supplies: non-UK establishment) has effect as if the provisions mentioned in paragraphs (a) to (e) of that paragraph included paragraphs 43(5) and 53(5) of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Registration: disposals of assets where repayment is claimed (Schedule 3A)</heading><paragraph class="schProv1"><num>68</num><intro>Paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after “or 1A” there were inserted <quotedText>“ or Part 8 or 9 of Schedule 9ZA ”</quotedText>, and</mod></content></level><level class="para1"><num>(b)</num><content>the provisions mentioned in sub-paragraph (2) included paragraphs 43(5) and 53(5) of this Schedule.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of supplies: special cases (Schedule 6)</heading><paragraph class="schProv1"><num>69</num><subparagraph><num>(1)</num><intro>Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted <quotedText>“ , or acquiring in Northern Ireland from a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><intro>in that sub-paragraph, in the definition of “stock in trade”—</intro><level class="para2"><num>(i)</num><content><mod>in paragraph (a) of that definition, after “supplied to” there were inserted <quotedText>“ or acquired in Northern Ireland from a member State by ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in paragraph (b) of that definition, after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (6)(a)—</intro><level class="para2"><num>(i)</num><content><mod>after “supplied” there were inserted <quotedText>“ , acquired in Northern Ireland from a member State ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><intro>In paragraph 6(1) of that Schedule—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (b), after “Schedule 4” there were inserted <quotedText>“ or paragraph 30 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c), for “that Schedule;” there were substituted <quotedText>“ Schedule 4; or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>after that paragraph there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(d)</num><content>paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating (Schedule 8)</heading><paragraph class="schProv1"><num>70</num><intro>Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in Note (1), after “goods are” there were inserted <quotedText>“ acquired from a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in Note (5N), in paragraph (b), after “made a” there were inserted <quotedText>“ reckonable zero-rated acquisition, or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in Note (5O), in paragraph (b), after “zero-rated” there were inserted <quotedText>“ acquisition or ”</quotedText>;</mod></content></level><level class="para1"><num>(d)</num><content><mod>in Note (5T), after the definition of “in the required form” there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-reckonable-zero-rated-acquisition">reckonable zero-rated acquisition</term>”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.</quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Exempt supplies (Schedule 9)</heading><paragraph class="schProv1"><num>71</num><intro>Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (a) of item 1, after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in Note (7)(a), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in Note (9)—</intro><level class="para2"><num>(i)</num><content><mod>in the words before paragraph (a), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in paragraph (b), after “supply to” there were inserted <quotedText>“ or acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(d)</num><intro>in Note (10)—</intro><level class="para2"><num>(i)</num><content><mod>after “on a supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “that supply”, there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level></level><level class="para1"><num>(e)</num><intro>in Note (15)—</intro><level class="para2"><num>(i)</num><content><mod>after “anything the supply” there were inserted <quotedText>“ , acquisition ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “be a supply” there were inserted <quotedText>“ , acquisition ”</quotedText>.</mod></content></level></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Avoidance (Schedules 9A and 11A)</heading><paragraph class="schProv1"><num>72</num><subparagraph><num>(1)</num><content><mod>Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has effect as if, in paragraph (a), after “importation” there were inserted <quotedText>“ or acquisition ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(2)</num><content>Schedule 11A (disclosure of avoidance schemes) has effect as if the reference to VAT “incurred” by a taxable person in paragraph 2A(1)(b) included VAT on the acquisition by the person of any goods from a member State.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Accounting for VAT and payment of VAT (Schedule 11)</heading><paragraph class="schProv1"><num>73</num><subparagraph><num>(1)</num><intro>Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—</intro><level class="para1"><num>(a)</num><content>specified in the regulations, or</content></level><level class="para1"><num>(b)</num><content>specified by the Commissioners in accordance with the regulations,</content></level><wrapUp>of statements containing such particulars of transactions in which the taxable persons are concerned and to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be so specified.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (1) applies to transactions involving the movement of goods between a member State and Northern Ireland, or between member States.</content></subparagraph><subparagraph><num>(3)</num><content>Sections 65 and 66 (inaccuracies in, or and failure to submit, section 55A statements) apply to any statement which is required to be submitted to the Commissioners in accordance with regulations under sub-paragraph (1) as they apply to a section 55A statement.</content></subparagraph><subparagraph><num>(4)</num><intro>Regulations under this paragraph may make provision in relation to cases where—</intro><level class="para1"><num>(a)</num><content>any goods which are subject to a duty of excise or consist in a new means of transport are acquired in Northern Ireland from a member State by any person,</content></level><level class="para1"><num>(b)</num><content>the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply, and</content></level><level class="para1"><num>(c)</num><content>that person is not a taxable person at the time of the acquisition,</content></level><wrapUp>for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations or (in the case of the notification requirement) by the Commissioners in accordance with the regulations.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4)—</intro><level class="para1"><num>(a)</num><content>to contain such particulars relating to the notified acquisition and any VAT chargeable in relation to it as may be specified in the regulations or by the Commissioners in accordance with the regulations, and</content></level><level class="para1"><num>(b)</num><content>to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.</content></level></subparagraph><subparagraph><num>(6)</num><intro>Regulations under this paragraph may provide for—</intro><level class="para1"><num>(a)</num><content>the time when any invoice described in regulations under paragraph 4(1)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB is to be treated as having been issued;</content></level><level class="para1"><num>(b)</num><content>VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.</content></level></subparagraph><subparagraph><num>(7)</num><content>Sub-paragraphs (1) to (4), (5) and (6) are to be treated, for the purposes of this Act, as if they were contained in paragraph 2 of Schedule 11.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Administration, collection and enforcement (Schedule 11)</heading><paragraph class="schProv1"><num>74</num><subparagraph><num>(1)</num><intro>Paragraph 2 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (5A)(b), after “transport” there were inserted <quotedText>“ acquired from a member State, or ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (5B)(a), after “chargeable on its” there were inserted <quotedText>“ acquisition or ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><intro>in sub-paragraph (5D) in the definition of “relevant person”—</intro><level class="para2"><num>(i)</num><content><mod>before paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(a)</num><content>where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para2"><num>(ii)</num><content><mod>after paragraph (b) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(c)</num><intro>in any other case—</intro><level class="para2"><num>(i)</num><content>the owner of the means of transport at the time of its arrival in the United Kingdom, or</content></level><level class="para2"><num>(ii)</num><content>where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.</content></level></level></quotedStructure></mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.</content></subparagraph><subparagraph><num>(3)</num><content>Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).</content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 6 of Schedule 11 has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>after sub-paragraph (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(1A)</num><content>Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require.</content></subsection></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (2), after “sub-paragraph (1)” there were inserted <quotedText>“ or (1A) ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(5)</num><intro>Paragraph 8(1) of Schedule 11 applies—</intro><level class="para1"><num>(a)</num><content>to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and</content></level><level class="para1"><num>(b)</num><content>to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(6)</num><content><mod>Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted <quotedText>“ or paragraph 73(1) or (4) of Schedule 9ZA ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer></part><part><num>PART 12</num><heading>Modification of other Acts</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Diplomatic privileges etc</heading><paragraph class="schProv1"><num>75</num><subparagraph><num>(1)</num><intro>The following provisions apply to NI acquisition VAT as they apply to value added tax charged in accordance with section 1(1)(c) of this Act—</intro><level class="para1"><num>(a)</num><content>section 2(5A) of the Diplomatic Privileges Act 1964 (application of Vienna Convention);</content></level><level class="para1"><num>(b)</num><content>paragraph 10(1A) of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges);</content></level><level class="para1"><num>(c)</num><content>section 1(8A) of the Consular Relations Act 1968 (application of Vienna Convention);</content></level><level class="para1"><num>(d)</num><content>paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 (privileges and immunities);</content></level><level class="para1"><num>(e)</num><content>section 1(5) of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes).</content></level></subparagraph><subparagraph><num>(2)</num><content>Section 8 of the Consular Relations Act 1968 applies to VAT charged on the acquisition of oil in Northern Ireland from a member State as it applies to VAT charged on the importation of oil.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Customs and Excise Duties (General Reliefs) Act 1979</heading><paragraph class="schProv1"><num>76</num><content><mod>Section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide reliefs for VAT etc) has effect as if, in subsection (4), in the definition of “value added tax” after “goods” there were inserted <quotedText>“ or on the acquisition of goods from a member State ”</quotedText>.</mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Vehicle Excise and Registration Act 1994</heading><paragraph class="schProv1"><num>77</num><intro>Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph (a), after “United Kingdom” there were inserted <quotedText>“ , or on the acquisition of the vehicle from a member State, ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in paragraph (c), after “charged on the” there were inserted <quotedText>“ acquisition or ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance Act 2008</heading><paragraph class="schProv1"><num>78</num><subparagraph><num>(1)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (information and inspection powers) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>premises are used in connection with the acquisition of goods from member States under taxable acquisitions and goods to be so acquired or documents relating to such goods are on those premises,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (2), in paragraph (c), after “taxable supplies” there were inserted <quotedText>“ , the acquisition of goods from member States under taxable acquisitions ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(2)</num><intro>Paragraph 34 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>the acquisition of goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (4), after “Schedule 4” there were inserted <quotedText>“ and paragraph 3 of Schedule 9ZA ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(3)</num><content><mod>Paragraph 1 of Schedule 41 to that Act has effect as if in the table there were inserted the following entries—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:50%"/><default:col style="width:50%"/></default:colgroup><default:tbody><default:tr><default:td>Value added tax</default:td><default:td>Obligations under paragraphs 40 and 44(2) of Schedule 9ZA to VATA 1994 (obligations to notify liability to register and notify acquisition affecting exemption from registration).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td>Obligation under paragraph 50 of Schedule 9ZA to VATA 1994 (obligation to notify liability to register).</default:td></default:tr><default:tr><default:td>Value added tax</default:td><default:td>Obligation under regulations under paragraph 73(4) of Schedule 9ZA to VATA 1994 (obligation to give notification of acquisition of goods from a member State).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></subparagraph><subparagraph><num>(4)</num><intro>For the purposes of paragraph 7 of that Schedule—</intro><level class="para1"><num>(a)</num><content>in a case of a failure to comply with an obligation under regulations under paragraph 73(4) of this Schedule, the “potential lost revenue” is the value added tax on the acquisition to which the failure relates (instead of as provided for by paragraph 7(6) of that Schedule), and</content></level><level class="para1"><num>(b)</num><content>the “<term refersTo="#term-relevant-period">relevant period</term>” in relation to a failure to comply with paragraph 44(2) of this Schedule is the period beginning on the date of the change or alteration concerned and ending on the date on which HMRC received notification of, or otherwise became fully aware of, that change or alteration.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In a case to which sub-paragraph (6) of paragraph 7 of that Schedule applies (whether as a result of sub-paragraph (3) of this paragraph or otherwise), the amount of the “potential lost revenue” as determined in accordance with that sub-paragraph is—</intro><level class="para1"><num>(a)</num><content>if the amount of the tax mentioned in that sub-paragraph includes tax on an acquisition of goods from a member State, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on the supply in pursuance of which the goods were acquired under the law of that member State, and</content></level><level class="para1"><num>(b)</num><content>if the amount of that tax includes tax chargeable as a result of paragraph 29 of Schedule 9ZB on a supply, to be reduced by the amount of any VAT which HMRC are satisfied has been paid on that supply under the law of a member State.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance Act 2016</heading><paragraph class="schProv1"><num>79</num><intro>Schedule 18 to the Finance Act 2016 (serial tax avoidance) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in paragraph 5(4), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">;</inline></mod></content></level><level class="para1"><num>(b)</num><content>the references to VAT “incurred” by a taxable person in paragraphs 6(1)(b) and 36(7)(b) included VAT on the acquisition by the person of any goods from a member State.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Finance (No. 2) Act 2017</heading><paragraph class="schProv1"><num>80</num><intro>Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if—</intro><level class="para1"><num>(a)</num><content>the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State;</content></level><level class="para1"><num>(b)</num><content><mod>in paragraph 6(5), after paragraph (a) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(b)</num><content>VAT on the acquisition by the person of any goods from a member State,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></paragraph></hcontainer></part><part><num>PART 13</num><heading>Interpretive provisions</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Taxation under the laws of member States etc</heading><paragraph class="schProv1"><num>81</num><subparagraph><num>(1)</num><content>References in this Act, in relation to a member State, to the law of that member State are to be construed as confined to so much of the law of that member State as for the time being has effect for the purposes of any EU instrument relating to VAT.</content></subparagraph><subparagraph><num>(2)</num><content>References in this Act to a person being taxable in a member State are references to that person being taxable under so much of the law of that member State as makes provision for purposes corresponding, in relation to that member State, to the purposes of so much of this Act as makes provision as to whether a person is a taxable person.</content></subparagraph><subparagraph><num>(3)</num><intro>The Commissioners may by regulations make provision for the manner in which any of the following are to be or may be proved for any of the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>the effect of any provisions of the law of any member State;</content></level><level class="para1"><num>(b)</num><content>that provisions of any such law correspond, in relation to any member State, to any provision of this Act;</content></level><level class="para1"><num>(c)</num><content>that provisions of any such law have a purpose corresponding, in relation to any member State, to the purpose of any provision of this Act.</content></level></subparagraph><subparagraph><num>(4)</num><intro>The Commissioners may by regulations provide—</intro><level class="para1"><num>(a)</num><content>for a person to be treated for prescribed purposes of this Act as taxable in a member State only where the person has given such notification, and furnished such other information, to the Commissioners as may be prescribed;</content></level><level class="para1"><num>(b)</num><content>for the form and manner in which any notification or information is to be given or furnished under the regulations and what the notification or information must contain;</content></level><level class="para1"><num>(c)</num><content>for the proportion of any consideration for any transaction which is to be taken for the purposes of this Act as representing a liability, under the law of a member State, for VAT to be conclusively determined by reference to such invoices or in such other manner as may be prescribed.</content></level></subparagraph><subparagraph><num>(5)</num><intro>In any proceedings (whether civil or criminal), a certificate of the Commissioners—</intro><level class="para1"><num>(a)</num><content>that a person was or was not, at any date, taxable in a member State, or</content></level><level class="para1"><num>(b)</num><content>that any VAT payable under the law of a member State has or has not been paid,</content></level><wrapUp>is sufficient evidence of that fact until the contrary is proved, and any document purporting to be a certificate under this subsection is deemed to be such a certificate until the contrary is proved.</wrapUp></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Territories included in references to member States etc</heading><paragraph class="schProv1"><num>82</num><subparagraph><num>(1)</num><content>The Commissioners may by regulations provide for the territory of the European Union, or for the member States, to be treated for any of the purposes of this Act as including or excluding such territories as may be prescribed.</content></subparagraph><subparagraph><num>(2)</num><content>Without prejudice to the generality of the powers conferred by sub-paragraph (1) and section 16, the Commissioners may, for any of the purposes of this Act, by regulations provide for prescribed provisions of any customs and excise legislation to apply in relation to cases where any territory is treated under sub-paragraph (1) as excluded from the territory of the European Union, with such exceptions and adaptations as may be prescribed.</content></subparagraph><subparagraph><num>(3)</num><content>In sub-paragraph (2) the reference to customs and excise legislation is a reference to any provision (whenever passed, made or adopted) which has effect in relation to, or to any assigned matter connected with, the importation or exportation of goods or movements of goods between Northern Ireland and Great Britain.</content></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraph (3) “<term refersTo="#term-assigned-matter">assigned matter</term>” has the same meaning as in the Management Act.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of “new means of transport”</heading><paragraph class="schProv1"><num>83</num><subparagraph><num>(1)</num><intro>In this Act “means of transport” in the expression “<term refersTo="#term-new-means-of-transport">new means of transport</term>” means any of the following if they are intended for the transport of persons or goods—</intro><level class="para1"><num>(a)</num><content>any ship exceeding 7.5 metres in length;</content></level><level class="para1"><num>(b)</num><content>any aircraft the take-off weight of which exceeds 1550 kilograms;</content></level><level class="para1"><num>(c)</num><intro>any motorized land vehicle which—</intro><level class="para2"><num>(i)</num><content>has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or</content></level><level class="para2"><num>(ii)</num><content>is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.</content></level></level></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time—</intro><level class="para1"><num>(a)</num><intro>the period that has elapsed since its first entry into service is—</intro><level class="para2"><num>(i)</num><content>in the case of a ship or aircraft, a period of more than 3 months, and</content></level><level class="para2"><num>(ii)</num><content>in the case of a land vehicle, a period of more than 6 months. and</content></level></level><level class="para1"><num>(b)</num><intro>it has, since its first entry into service, travelled under its own power—</intro><level class="para2"><num>(i)</num><content>in the case of a ship, for more than 100 hours,</content></level><level class="para2"><num>(ii)</num><content>in the case of an aircraft, for more than 40 hours, and</content></level><level class="para2"><num>(iii)</num><content>in the case of a land vehicle, for more than 6000 kilometres.</content></level></level></subparagraph><subparagraph><num>(3)</num><intro>The Treasury may by order vary this paragraph—</intro><level class="para1"><num>(a)</num><content>by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content>by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new.</content></level></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>VAT charged in a member State</heading><paragraph class="schProv1"><num>84</num><content>Where the context requires it, references in this Schedule to VAT means value added tax charged in accordance with the law of a member State (instead of in accordance with this Act).</content></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule"><num>SCHEDULE 9ZB<authorialNote class="referenceNote"> Section 40A(2)</authorialNote></num><heading>Goods removed to or from Northern Ireland and supply rules</heading><part><num>PART 1</num><heading>Importations</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Importations</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><content>The importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland is not an importation for the purposes of value added tax.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, no charge to VAT occurs on the importation of Union goods into the United Kingdom as a result of their entry into Northern Ireland (but see paragraph 1 of Schedule 9ZA, which imposes a charge to VAT on the acquisition of goods in Northern Ireland from a member State).</content></subparagraph><subparagraph><num>(3)</num><content>VAT on the importation of any other goods imported into the United Kingdom as a result of their entry into Northern Ireland is to be charged and payable as if it were relevant NI import duty (instead of as provided under section 1(4)).</content></subparagraph><subparagraph><num>(4)</num><intro>Sub-paragraph (3) is to be taken as applying, in relation to any VAT chargeable on the importation of such goods—</intro><level class="para1"><num>(a)</num><content>any provision of Union customs legislation that is relevant to the charging of relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>any provision made by or under Part 1 of TCTA 2018 that is relevant to the charging of that duty.</content></level></subparagraph><subparagraph><num>(5)</num><intro>Section 15 (meaning of “importation of goods” into the United Kingdom) applies to the importation of such goods as if—</intro><level class="para1"><num>(a)</num><content>any reference to import duty were to relevant NI import duty;</content></level><level class="para1"><num>(b)</num><content>the references in subsections (2) and (3) to a Customs, storage, transit or inward processing procedure were to a procedure corresponding to such a procedure under Union customs legislation, and</content></level><level class="para1"><num>(c)</num><content>the reference in subsection (3)(b) to section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act included any provision (including any provision of Union customs legislation) corresponding to those provisions that may apply to those goods.</content></level></subparagraph><subparagraph><num>(6)</num><intro>In section 16 (application of customs enactments)—</intro><level class="para1"><num>(a)</num><content>subsection (1) applies to the importation of such goods as if the reference to “other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom” included any provision of Union customs legislation that applies in relation to relevant NI import duty, and</content></level><level class="para1"><num>(b)</num><content>subsections (3) and (4) apply to sub-paragraph (4) of this paragraph as they apply to subsection (2) of that section.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision made by provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged on such an importation.</content></level></subparagraph><subparagraph><num>(8)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-ni-import-duty">relevant NI import duty</term>” means duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland), and in relation to goods of a description specified in regulations under section 30B(1) of that Act, means that duty as it would be charged if that description were not specified;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-customs-legislation">Union customs legislation</term>” means provisions contained in “customs legislation” within the meaning of <ref href="http://www.legislation.gov.uk/european/regulation/2013/0952">Regulation (EU) No 952/2013</ref> of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-union-goods">Union goods</term>” has the meaning it has in that Regulation.</content></hcontainer></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of imports</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><content>For the purposes of this Act, the value of goods imported into the United Kingdom as a result of their entry into Northern Ireland is their value as if determined for the purposes of relevant NI import duty, whether or not the goods are subject to that duty.</content></subparagraph><subparagraph><num>(2)</num><content>Accordingly, section 21(1) (value of imported goods) does not apply in relation to such goods.</content></subparagraph><subparagraph><num>(3)</num><intro>Subsections (2) to (7) of section 21 apply in relation to such goods (and sub-paragraph (1) is subject to those subsections) as if—</intro><level class="para1"><num>(a)</num><content>the reference in subsection (2) to the rules mentioned in subsection (1) of that section were to the rules mentioned in sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content><mod>in subsection (2)(c), after “United Kingdom” there were inserted <quotedText>“ or a member State ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content>the reference in subsection (2A) to the temporary admission procedure under Part 1 of TCTA 2018 were to the procedure that corresponds to that procedure under Union customs legislation.</content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 2</num><heading>Movements between Northern Ireland and Great Britain</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Movements between Northern Ireland and Great Britain</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>A supply of goods that involves the removal of goods from Northern Ireland to Great Britain or vice versa is zero-rated (see section 30(1)) if such other conditions, if any, as may be specified in regulations or imposed by the Commissioners are fulfilled.</content></subparagraph><subparagraph><num>(2)</num><content>Where goods are removed from Northern Ireland to Great Britain, VAT is charged on the entry of those goods into Great Britain as if those goods had been imported into the United Kingdom.</content></subparagraph><subparagraph><num>(3)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies in relation to VAT charged as a result of sub-paragraph (2);</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purpose of value added tax applies to such a removal (and references in any such provision to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph><num>(4)</num><content>Where goods are removed from Great Britain to Northern Ireland, VAT is charged on the entry of those goods into Northern Ireland as if those goods had been imported into the United Kingdom as a result of their entry (from a place outside the United Kingdom) into Northern Ireland.</content></subparagraph><subparagraph><num>(5)</num><intro>Accordingly, any provision made by or under any enactment—</intro><level class="para1"><num>(a)</num><content>that is relevant to the charging of VAT on the importation of goods applies (as modified by or under Part 1 of this Schedule) in relation to VAT charged as a result of sub-paragraph (4);</content></level><level class="para1"><num>(b)</num><content>that applies to an importation of goods for the purposes of VAT applies (as modified by or under that Part) to such a removal (and references in this Act to imported goods are to be read as including goods that have been so removed).</content></level></subparagraph><subparagraph><num>(6)</num><intro>Sub-paragraphs (3) and (5)—</intro><level class="para1"><num>(a)</num><content>do not apply so far as the context otherwise requires, and</content></level><level class="para1"><num>(b)</num><content>are subject to the other provisions of this Part of this Schedule.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Treasury may by regulations—</intro><level class="para1"><num>(a)</num><content>supplement or modify any provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged as a result of sub-paragraph (2) or (4);</content></level><level class="para1"><num>(b)</num><content>supplement or modify any provision of Union customs legislation so far as it applies to VAT charged as a result of sub-paragraph (4).</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability for VAT on movements between Great Britain and Northern Ireland</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><content>This paragraph applies to a removal of goods from Northern Ireland to Great Britain or vice versa, instead of section 15 (general provision relating to imported goods).</content></subparagraph><subparagraph><num>(2)</num><intro>Goods are treated as imported—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, when a liability to pay duty under section 30C of TCTA 2018 (duty on potentially imported goods) in respect of those goods is, or on the relevant assumptions would be, incurred, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, when a liability to pay duty under section 40A of TCTA 2018 (duty on certain goods removed to Northern Ireland) in respect of those goods is, or on the relevant assumptions would be, incurred.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where the removal is made in the course of a taxable supply made by a taxable person, the taxable person is the person who is treated as having imported the goods.</content></subparagraph><subparagraph><num>(4)</num><intro>Otherwise, each person who—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, is, or on the relevant assumptions would be, liable to pay duty under section 30C of TCTA 2018 in respect of those goods, or</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, is, or on the relevant assumptions would be, liable to pay duty under section 40A of TCTA 2018 in respect of those goods,</content></level><wrapUp>is a person who is treated as having imported the goods.</wrapUp></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph “the relevant assumptions” are—</intro><level class="para1"><num>(a)</num><content>in the case of goods removed from Northern Ireland to Great Britain, an assumption that duty under section 30C of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(b)</num><content>in the case of goods removed from Great Britain to Northern Ireland, an assumption that duty under section 40A of TCTA 2018 is chargeable in respect of those goods,</content></level><level class="para1"><num>(c)</num><content>in a case where there is no obligation to present the goods to customs on their arrival in the part of the United Kingdom to which they are removed, an assumption that there is such an obligation,</content></level><level class="para1"><num>(d)</num><content>an assumption that a liability to duty at a nil rate is replaced by a liability to duty at a higher rate, and</content></level><level class="para1"><num>(e)</num><content>an assumption that no relief from duty is available.</content></level></subparagraph><subparagraph><num>(6)</num><intro>The Commissioners may by regulations make provision—</intro><level class="para1"><num>(a)</num><content>for any other person to be treated as importing the goods (instead of, or as well as, any person treated as importing the goods as a result of sub-paragraph (3) or (4));</content></level><level class="para1"><num>(b)</num><content>about (including provision modifying) the application, in relation to such a person, of any provision made by or under any enactment that has effect for the purposes of, or in connection with the enforcement of, any obligation to account for and pay VAT;</content></level><level class="para1"><num>(c)</num><content>for requiring any relevant person liable to VAT as a result of provision made by or under this paragraph to give to the Commissioners such notification of the removal of goods in question, and for such VAT to be paid, in such form or manner as may be specified in the regulations or by the Commissioners in accordance with the regulations.</content></level></subparagraph><subparagraph><num>(7)</num><content>A person is “<term refersTo="#term-relevant">relevant</term>” for the purposes of sub-paragraph (6)(c) if the person was not a taxable person at the time they became liable to the VAT in question.</content></subparagraph><subparagraph><num>(8)</num><content>If two or more persons are treated as having imported goods those persons are jointly and severally liable to any VAT that is payable on the removal that is treated as an importation as a result of paragraph 3.</content></subparagraph><subparagraph><num>(9)</num><content>The preceding provisions of this paragraph, and any provision made under sub-paragraph (6)(a), are to be ignored in reading any reference to importation or to an importer in anything applied for the purposes of this Act by section 16(1) or (2).</content></subparagraph><subparagraph><num>(10)</num><content>But sub-paragraph (9) does not apply so far as the context otherwise requires or provision to the contrary is contained in regulations under section 16(3).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Valuation of goods removed from Northern Ireland to Great Britain</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><intro>This paragraph applies where goods are removed from Northern Ireland to Great Britain and—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply, or</content></level><level class="para1"><num>(b)</num><content>the last supply of those goods before their removal is zero-rated as a result of that removal.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this paragraph applies—</intro><level class="para1"><num>(a)</num><content>section 21 (value of imported goods) does not apply for the purpose of determining the value of those goods, and</content></level><level class="para1"><num>(b)</num><intro>the value of those goods is to be treated as—</intro><level class="para2"><num>(i)</num><content>in a case falling within sub-paragraph (1)(a), the value of the supply in accordance with section 19 and Schedule 6 (value of supply of goods), and</content></level><level class="para2"><num>(ii)</num><content>in a case falling within sub-paragraph (1)(b), the value of the last supply of those goods before their removal as determined in accordance with that section and that Schedule.</content></level></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relief for qualifying Northern Ireland goods</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><content>No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person.</content></subparagraph><subparagraph><num>(2)</num><content>But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if the last supply of those goods before their removal is zero-rated as a result of that removal.</content></subparagraph><subparagraph><num>(3)</num><intro>Any VAT that is chargeable as a result of sub-paragraph (2) becomes chargeable from the later of—</intro><level class="para1"><num>(a)</num><content>the time when the goods were treated as having been imported as a result of the removal, and</content></level><level class="para1"><num>(b)</num><content>the time at which that last supply becomes zero-rated.</content></level></subparagraph><subparagraph><num>(4)</num><content>In this paragraph “<term refersTo="#term-qualifying-northern-ireland-goods">qualifying Northern Ireland goods</term>” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating of supplies made before declaration on removal</heading><paragraph class="schProv1"><num>7</num><intro>Item 1 of Group 13 of Schedule 8 (zero-rating)—</intro><level class="para1"><num>(a)</num><content>applies to a supply of goods which are removed from Great Britain to Northern Ireland as if the reference to a Customs declaration were to such a declaration made for the purposes of Union customs legislation (rather than under Part 1 of TCTA 2018);</content></level><level class="para1"><num>(b)</num><content>does not apply to goods which are removed from Northern Ireland to Great Britain where no Customs declaration under Part 1 of TCTA 2018 is required to be made in respect of the removal of the goods.</content></level></paragraph></hcontainer></part><part><num>PART 3</num><heading>Modifications in relation to exports</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Movements of goods by charities</heading><paragraph class="schProv1"><num>8</num><intro>Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Great Britain to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Goods exported from Northern Ireland</heading><paragraph class="schProv1"><num>9</num><content>Section 30(6) (zero-rating of exports by supplier) has effect as if reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating regulations</heading><paragraph class="schProv1"><num>10</num><intro>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods—</intro><level class="para1"><num>(a)</num><content>included the removal of goods from Northern Ireland to Great Britain, or vice versa, and</content></level><level class="para1"><num>(b)</num><content>did not include the export of goods from Northern Ireland to a place in the member States.</content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Zero-rating of supply of exported goods let on hire</heading><paragraph class="schProv1"><num>11</num><content>Section 30(9) (zero-rating of supply of exported goods let on hire) has effect as if the reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of section 30(10)</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><content>Where a supply of goods has been zero-rated under paragraph 3(1), or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to Great Britain, section 30(10) (forfeiture of goods found in the United Kingdom) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated under paragraph 3(1), or as a result of regulations under section 30(8), on the basis that the goods have been or are to be removed from Great Britain to Northern Ireland, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Relief from VAT on importation of goods</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) has effect as if any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><content>That section has effect in relation to a removal of goods from Northern Ireland to Great Britain (which is treated as an importation as a result of paragraph 3(3)) as if any reference to the export of goods included their removal from Great Britain to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>That section has effect in relation to a removal of goods from Great Britain to Northern Ireland (which is treated as an importation as a result of paragraph 3(5)) as if any reference to the export of goods included their removal from Northern Ireland to Great Britain.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Schedule 8: modifications to Group 13 and 15</heading><paragraph class="schProv1"><num>14</num><subparagraph><num>(1)</num><content>Item 3 of Group 13 of Schedule 8 (zero-rating) has effect as if the reference to goods for export did not include goods for export from Northern Ireland to a place in the member States.</content></subparagraph><subparagraph><num>(2)</num><intro>Group 15 of that Schedule has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States;</content></level><level class="para1"><num>(b)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Great Britain to Northern Ireland or vice versa;</content></level><level class="para1"><num>(c)</num><content><mod>after item 3 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>3A</num><intro>The removal by a charity of goods donated to it—</intro><level class="para1"><num>(a)</num><content>from Great Britain to Northern Ireland;</content></level><level class="para1"><num>(b)</num><content>from Northern Ireland to Great Britain.</content></level></section></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 4</num><heading>Warehouses</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of sections 18 and 18A</heading><paragraph class="schProv1"><num>15</num><subparagraph><num>(1)</num><intro>Section 18 (place and time of supply) has effect as if—</intro><level class="para1"><num>(a)</num><intro>every reference to the United Kingdom were to Great Britain, other than the references—</intro><level class="para2"><num>(i)</num><content>in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and</content></level><level class="para2"><num>(ii)</num><content>in the definition of “warehouse” in subsection (6);</content></level></level><level class="para1"><num>(b)</num><intro>in subsection (6)—</intro><level class="para2"><num>(i)</num><content><mod>in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted <quotedText>“ or duty under section 30C of TCTA 2018 ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted <quotedText>“ or duty under section 30C of TCTA 2018 ”</quotedText>.</mod></content></level></level></subparagraph><subparagraph><num>(2)</num><content>Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Place and time of supply: Northern Ireland warehouses</heading><paragraph class="schProv1"><num>16</num><subparagraph><num>(1)</num><intro>A supply of goods, or an acquisition of goods in Northern Ireland from a member State, is treated as taking place outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><intro>they have been removed—</intro><level class="para2"><num>(i)</num><content>from a place outside the member States, other than Northern Ireland, and have entered the territory of the European Union, or</content></level><level class="para2"><num>(ii)</num><content>from a place outside the member States and have entered Northern Ireland (which includes goods removed to Northern Ireland from Great Britain),</content></level></level><level class="para1"><num>(c)</num><content>the material time for their supply, or their acquisition in Northern Ireland, is while they are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(d)</num><content>those goods are not, or are not mixed with, any dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners may by regulations provide that sub-paragraph (1) does not apply in circumstances specified or described in the regulations.</content></subparagraph><subparagraph><num>(3)</num><content>A supply of dutiable goods which were produced or manufactured in Northern Ireland or acquired from a member State, or a supply of a mixture of such goods and other goods, is treated as taking place outside the United Kingdom where the conditions in sub-paragraph (5) are met.</content></subparagraph><subparagraph><num>(4)</num><content>An acquisition in Northern Ireland from a member State of dutiable goods is treated as taking place outside the United Kingdom where those conditions are met.</content></subparagraph><subparagraph><num>(5)</num><intro>Those conditions are—</intro><level class="para1"><num>(a)</num><content>that the goods are subject to a Northern Ireland warehousing regime,</content></level><level class="para1"><num>(b)</num><content>that the material time for the supply mentioned in sub-paragraph (3), or the acquisition mentioned in sub-paragraph (4), is while the goods are subject to that regime and before the duty point, and</content></level><level class="para1"><num>(c)</num><content>that the material time for any subsequent supply of those goods is also while the goods are subject to that regime and before the duty point.</content></level></subparagraph><subparagraph><num>(6)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>the conditions in sub-paragraph (5)(a) and (b) are met in relation to a supply of goods mentioned in sub-paragraph (3) or an acquisition of goods mentioned in sub-paragraph (4),</content></level><level class="para1"><num>(b)</num><content>the condition in sub-paragraph (5)(c) is not met in relation to that supply or acquisition, and</content></level><level class="para1"><num>(c)</num><content>the supply or acquisition is treated as taking place within the United Kingdom,</content></level><wrapUp>sub-paragraph (7) applies to the supply or acquisition.</wrapUp></subparagraph><subparagraph><num>(7)</num><intro>Where this sub-paragraph applies to a supply or acquisition of goods, the supply or acquisition is treated as taking place at the earlier of—</intro><level class="para1"><num>(a)</num><content>the time when the goods are removed from the Northern Ireland warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>the duty point.</content></level></subparagraph><subparagraph><num>(8)</num><intro>Where sub-paragraph (7) applies to a supply of goods, any VAT payable on the supply must be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply is treated as taking place, and</content></level><level class="para1"><num>(b)</num><intro>by—</intro><level class="para2"><num>(i)</num><content>the person who removed the goods from the Northern Ireland warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>the person who is required to pay any duty or agricultural levy in respect of the goods.</content></level></level></subparagraph><subparagraph><num>(9)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (8) at a time later than that provided for by that sub-paragraph.</content></subparagraph><subparagraph><num>(10)</num><intro>Regulations under sub-paragraph (9) may in particular make provision for either or both of the following—</intro><level class="para1"><num>(a)</num><content>for the taxable person to pay the VAT together with the VAT chargeable on other supplies by the person of goods and services;</content></level><level class="para1"><num>(b)</num><content>for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to the person under section 127A of the Customs and Excise Management Act 1979,</content></level><wrapUp>and the regulations may make different provision for different descriptions of taxable person and for different descriptions of goods.</wrapUp></subparagraph><subparagraph><num>(11)</num><intro>In this paragraph—</intro><hcontainer name="definition"><intro>“<term refersTo="#term-dutiable-goods">dutiable goods</term>” means any goods which are subject—</intro><level class="para1"><num>(a)</num><content>to a duty of excise, or</content></level><level class="para1"><num>(b)</num><content>in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union;</content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-the-duty-point">the duty point</term>”, in relation to any goods, means—</intro><level class="para1"><num>(a)</num><content>in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and</content></level><level class="para1"><num>(b)</num><content>in the case of goods which are not so subject—<blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num>the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect,</item><item><num>(ii)</num>the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or</item><item><num>(iii)</num>the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods;</item></blockList></content></level></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-northern-ireland-warehouse">Northern Ireland warehouse</term>” means any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following—</intro><level class="para1"><num>(a)</num><content>duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>EU customs duty;</content></level><level class="para1"><num>(c)</num><content>any agricultural levy of the European Union;</content></level><level class="para1"><num>(d)</num><content>VAT on the importation of the goods into any member State;</content></level><level class="para1"><num>(e)</num><content>VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland;</content></level><level class="para1"><num>(f)</num><content>any duty of excise or any duty which is equivalent in a member State to a duty of excise.</content></level></hcontainer></subparagraph><subparagraph><num>(12)</num><content>References in this paragraph to goods being subject to a Northern Ireland warehousing regime are to goods being kept in a Northern Ireland warehouse or being transported between Northern Ireland warehouses (whether in the same country or different countries) without the payment in a country of any duty, levy or VAT; and references to the removal of goods from a warehousing regime are to be construed accordingly.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland fiscal warehouses</heading><paragraph class="schProv1"><num>17</num><subparagraph><num>(1)</num><content>The Commissioners may, if it appears to them proper, upon application approve any registered person as a Northern Ireland fiscal warehousekeeper, and such approval is subject to such conditions as the Commissioners impose.</content></subparagraph><subparagraph><num>(2)</num><content>Subject to those conditions and to regulations made under paragraph 25(6), such a person is entitled to keep a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(3)</num><content>“<term refersTo="#term-northern-ireland-fiscal-warehouse">Northern Ireland fiscal warehouse</term>” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(4)</num><content>Retail premises may not be notified as a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(5)</num><intro>A place notified under sub-paragraph (3) is a Northern Ireland fiscal warehouse from the later of—</intro><level class="para1"><num>(a)</num><content>the date the Commissioners received the notification, and</content></level><level class="para1"><num>(b)</num><content>the date specified in the notice from which the notification is to have effect.</content></level></subparagraph><subparagraph><num>(6)</num><intro>A place ceases to be a Northern Ireland fiscal warehouse—</intro><level class="para1"><num>(a)</num><content>if that place ceases to be in the occupation or under the control of the Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>if the Northern Ireland fiscal wareshousekeeper notifies the Commissioners that the place is to cease to be a Northern Ireland fiscal warehouse.</content></level></subparagraph><subparagraph><num>(7)</num><intro>The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following—</intro><level class="para1"><num>(a)</num><content>the person's record of compliance and ability to comply with the provisions made by or under this Act;</content></level><level class="para1"><num>(b)</num><content>the person's record of compliance and ability to comply with the provisions made by or under the customs and excise Acts (as defined in the Management Act);</content></level><level class="para1"><num>(c)</num><content>the person's record of compliance and ability to comply with Union customs legislation;</content></level><level class="para1"><num>(d)</num><content>the person's record of compliance and ability to comply with the requirements of member States relating to VAT and duties equivalent to duties of excise;</content></level><level class="para1"><num>(e)</num><content>if the applicant is a company, the records of compliance and ability to comply with the matters set out in paragraphs (a) to (d) of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out in those paragraphs of the beneficial owners of the shares of the company or any of them;</content></level><level class="para1"><num>(f)</num><content>if the applicant is an individual, the records of compliance and ability to comply with the matters set out in those paragraphs of any company of which the applicant is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares.</content></level></subparagraph><subparagraph><num>(8)</num><intro>For the purposes of paragraphs (e) and (f) of sub-paragraph (7)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subparagraph><subparagraph><num>(9)</num><intro>Subject to sub-paragraph (10), a person approved under sub-paragraph (1) remains a Northern Ireland fiscal warehousekeeper until the person—</intro><level class="para1"><num>(a)</num><content>ceases to be a registered person, or</content></level><level class="para1"><num>(b)</num><content>notifies the Commissioners in writing that the person is to cease to be a Northern Ireland fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(10)</num><intro>The Commissioners may if they consider it appropriate from time to time—</intro><level class="para1"><num>(a)</num><content>impose conditions on a Northern Ireland fiscal warehousekeeper in addition to those conditions, if any, imposed under sub-paragraph (1);</content></level><level class="para1"><num>(b)</num><content>vary or revoke any conditions previously imposed;</content></level><level class="para1"><num>(c)</num><content>withdraw approval of any person as a Northern Ireland fiscal warehousekeeper;</content></level><level class="para1"><num>(d)</num><content>withdraw Northern Ireland fiscal warehouse status from any premises.</content></level></subparagraph><subparagraph><num>(11)</num><content>Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require.</content></subparagraph><subparagraph><num>(12)</num><content>Any approval by the Commissioners under sub-paragraph (1), and any withdrawal of approval or other act by them under sub-paragraph (10), must be notified to the fiscal warehousekeeper in writing and takes effect on such notification being made or on any later date specified for the purpose in the notification.</content></subparagraph><subparagraph><num>(13)</num><content>Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Conversion of relevant fiscal warehouses etc</heading><paragraph class="schProv1"><num>18</num><subparagraph><num>(1)</num><content>Sub-paragraph (2) applies to any place in Northern Ireland that was a fiscal warehouse immediately before the coming into force of paragraph 17.</content></subparagraph><subparagraph><num>(2)</num><content>On the coming into force of that paragraph, a place to which this sub-paragraph applies becomes a Northern Ireland fiscal warehouse (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph><num>(3)</num><content>On the coming into force of that paragraph, any fiscal warehousekeeper in relation to such a place immediately before the coming into force of that paragraph becomes a Northern Ireland warehousekeeper (and may cease to be in accordance with that paragraph).</content></subparagraph><subparagraph><num>(4)</num><content>But a person does not cease to be a fiscal warehousekeeper in relation to a place in Great Britain as a result of sub-paragraph (3).</content></subparagraph><subparagraph><num>(5)</num><content>Sub-paragraph (6) applies to a fiscal warehousekeeper who becomes a Northern Ireland fiscal warehousekeeper as a result of sub-paragraph (3).</content></subparagraph><subparagraph><num>(6)</num><content>Any condition imposed under section 18A(1) or (6) that, immediately before the coming into force of paragraph 17, applied to a fiscal warehousekeeper to whom this sub-paragraph applies, applies to that person as a Northern Ireland fiscal warehousekeeper as if imposed under paragraph 17 (and may be varied or revoked accordingly).</content></subparagraph><subparagraph><num>(7)</num><content>In this paragraph “fiscal warehouse” and “fiscal warehousekeeper” have the meaning they have in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland fiscal warehouses: relief</heading><paragraph class="schProv1"><num>19</num><subparagraph><num>(1)</num><intro>Sub-paragraphs (5) and (6) apply where—</intro><level class="para1"><num>(a)</num><content>there is an acquisition of goods in Northern Ireland from a member State,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>the acquisition takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>after the acquisition but before the supply, if any, of those goods which next occurs, the acquirer causes the goods to be placed in a Northern Ireland fiscal warehousing regime, and</content></level></level><level class="para1"><num>(d)</num><content>the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that the acquirer will cause paragraph (c)(ii) to be satisfied.</content></level></subparagraph><subparagraph><num>(2)</num><content>A certificate prepared for the purposes of sub-paragraph (1)(d) must be kept for such period as the Commissioners may by regulations specify.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraphs (5) and (6) also apply where—</intro><level class="para1"><num>(a)</num><content>there is a supply of goods,</content></level><level class="para1"><num>(b)</num><content>those goods are eligible goods,</content></level><level class="para1"><num>(c)</num><intro>either—</intro><level class="para2"><num>(i)</num><content>that supply takes place while the goods are subject to a Northern Ireland fiscal warehousing regime, or</content></level><level class="para2"><num>(ii)</num><content>after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a Northern Ireland fiscal warehousing regime,</content></level></level><level class="para1"><num>(d)</num><content>in a case falling within paragraph (c)(ii), the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate that the person will cause paragraph (c)(ii) to be satisfied, and</content></level><level class="para1"><num>(e)</num><content>the supply is not a retail transaction.</content></level></subparagraph><subparagraph><num>(4)</num><content>A certificate under sub-paragraph (1)(d) or (3)(d) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.</content></subparagraph><subparagraph><num>(5)</num><content>An acquisition or supply to which this sub-paragraph applies is treated for the purposes of this Act as taking place outside the United Kingdom if any subsequent supply of those goods is while they are subject to the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph><num>(6)</num><content>Where an acquisition or supply to which this sub-paragraph applies falls, for the purposes of this Act, to be treated as taking place in the United Kingdom that acquisition or supply is treated for the purposes of this Act as taking place when the goods are removed from the Northern Ireland fiscal warehousing regime.</content></subparagraph><subparagraph><num>(7)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>sub-paragraph (6) applies to an acquisition or a supply,</content></level><level class="para1"><num>(b)</num><content>the acquisition or supply is taxable and not zero-rated, and</content></level><level class="para1"><num>(c)</num><content>the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1 and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions,</content></level><wrapUp>VAT is chargeable on that acquisition or supply notwithstanding that the acquirer or the supplier is not a taxable person.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>For the purposes of this paragraph, apart from sub-paragraph (6), an acquisition or supply is treated as taking place at the material time for the acquisition or supply.</content></subparagraph><subparagraph><num>(9)</num><intro>In this paragraph “<term refersTo="#term-eligible-goods">eligible goods</term>” has the meaning it has in section 18B, but as if in section 18B(6)(b)—</intro><level class="para1"><num>(a)</num><intro>in sub-paragraph (i)—</intro><level class="para2"><num>(i)</num><content><mod>after “import duty” there were inserted <quotedText>“ , and any duty under section 30A(3) of TCTA 2018, ”</quotedText>;</mod></content></level><level class="para2"><num>(ii)</num><content><mod>after “those Acts” there were inserted <quotedText>“ or Union customs legislation ”</quotedText>;</mod></content></level></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (ii), after “section 1(1)(c)” there were inserted <quotedText>“ (including any VAT chargeable on the movement of goods from Great Britain to Northern Ireland as a result of paragraph 3(4)) ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(10)</num><intro>The Commissioners may by regulations provide that goods of a description specified in regulations are, for the purposes of this paragraph, to be treated—</intro><level class="para1"><num>(a)</num><content>where such goods are not of a description falling within Schedule 5A (goods eligible to be fiscally warehoused), as if they were;</content></level><level class="para1"><num>(b)</num><content>where such goods are of a description falling within that Schedule, as if they were not.</content></level></subparagraph><subparagraph><num>(11)</num><intro>The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where—</intro><level class="para1"><num>(a)</num><intro>the Commissioners are satisfied that the supply in question involves both—</intro><level class="para2"><num>(i)</num><content>the removal of the goods from a Northern Ireland fiscal warehousing regime, and</content></level><level class="para2"><num>(ii)</num><content>their being placed in a warehousing regime in a member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of this paragraph and paragraph 17, and</content></level></level><level class="para1"><num>(b)</num><content>such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.</content></level></subparagraph><subparagraph><num>(12)</num><content>Section 30(10) (zero-rating) applies in relation to regulations made under sub-paragraph (11) as it applies to regulations made under section 30(8) or (9).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of section 18B</heading><paragraph class="schProv1"><num>20</num><content><mod>Section 18B(5) (fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted <quotedText>“ and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions ”</quotedText>.</mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Northern Ireland warehouses and fiscal warehouses: services</heading><paragraph class="schProv1"><num>21</num><subparagraph><num>(1)</num><intro>Section 18C has effect as if any reference to—</intro><level class="para1"><num>(a)</num><content>“a warehousing or fiscal warehousing regime” were to “a warehousing, Northern Ireland warehousing, fiscal warehousing, or Northern Ireland fiscal warehousing regime”;</content></level><level class="para1"><num>(b)</num><content>“a warehouse or a fiscal warehousekeeper” were to “a warehouse, Northern Ireland warehouse, fiscal or Northern Ireland fiscal warehousekeeper”;</content></level><level class="para1"><num>(c)</num><content>“a warehousing regime” were to “a warehousing or Northern Ireland warehousing regime”;</content></level><level class="para1"><num>(d)</num><content>“a fiscal warehousing regime” were to “a fiscal or Northern Ireland fiscal warehousing regime”.</content></level></subparagraph><subparagraph><num>(2)</num><content>Subsection (2) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “material time” had the meaning it has in this Part of this Schedule.</content></subparagraph><subparagraph><num>(3)</num><content>Subsection (3) of that section has effect in relation to goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime as if the term “duty point” had the meaning it has in paragraph 16.</content></subparagraph><subparagraph><num>(4)</num><content><mod>Subsection (4)(b) of that section has effect in relation to goods subject to a Northern Ireland fiscal warehousing regime as if after “carried out under” there were inserted <quotedText>“ Union customs legislation (within the meaning of Schedule 9ZB) or under ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal from warehousing: accountability</heading><paragraph class="schProv1"><num>22</num><subparagraph><num>(1)</num><content>This paragraph applies to any supply to which paragraph 19(6) applies (supply treated as taking place on removal or duty point) and any acquisition to which paragraph 19(7) applies (acquisition treated as taking place on removal where acquirer not a taxable person).</content></subparagraph><subparagraph><num>(2)</num><intro>Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph (3)) be paid—</intro><level class="para1"><num>(a)</num><content>at the time when the supply or acquisition is treated as taking place under the paragraph in question, and</content></level><level class="para1"><num>(b)</num><content>by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.</content></level></subparagraph><subparagraph><num>(3)</num><content>The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (2) at a time later than that provided by that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><content>Regulations may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Deficiency in Northern Ireland fiscally warehoused goods</heading><paragraph class="schProv1"><num>23</num><subparagraph><num>(1)</num><intro>Section 18E applies—</intro><level class="para1"><num>(a)</num><content>to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and</content></level><level class="para1"><num>(b)</num><content>to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.</content></level></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “<term refersTo="#term-fiscal-warehousekeeper">fiscal warehousekeeper</term>” has the meaning it has in sections 18A to 18F (see section 18F).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Incorrect Northern Ireland fiscal warehousing certificates</heading><paragraph class="schProv1"><num>24</num><subparagraph><num>(1)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>a person who makes, or is to make, an acquisition of goods in Northern Ireland from a member State prepares a certificate for the purposes of paragraph 19(1)(d), and</content></level><level class="para1"><num>(b)</num><content>the certificate is incorrect,</content></level><wrapUp>the person preparing the certificate is liable to a penalty.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>The amount of the penalty is the amount of VAT actually chargeable on the acquisition.</content></subparagraph><subparagraph><num>(3)</num><content>A person is not liable to a penalty under sub-paragraph (1) if the person satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for having prepared the certificate in question.</content></subparagraph><subparagraph><num>(4)</num><content>If a person is convicted of an offence (whether under this Act or otherwise) by reason of preparing an incorrect certificate for the purposes of paragraph 19(1)(d), the person is not liable to a penalty under sub-paragraph (1).</content></subparagraph><subparagraph><num>(5)</num><content>A penalty under sub-paragraph (1) is to be treated, for the purposes of sections 76 and 83 (assessments and appeals), as if it were a penalty under section 62 (incorrect certificates).</content></subparagraph><subparagraph><num>(6)</num><content><mod>Section 62 has effect as if in subsection (1)(a)(ii), after “18C(1)(c)” there were inserted <quotedText>“ or paragraph 19(3)(d) of Schedule 9ZB (Northern Ireland fiscal warehouses) ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplementary provision</heading><paragraph class="schProv1"><num>25</num><subparagraph><num>(1)</num><intro>In this Part of this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-eligible-goods">eligible goods</term>” is to be construed in accordance with paragraph 19(9) and (10);</content></hcontainer><hcontainer name="definition"><intro>“material time”—</intro><level class="para1"><num>(a)</num><content>in relation to any acquisition or supply the time of which is determined in accordance with regulations under section 6(14) or paragraph 4(2)(b) of Schedule 9ZA, means such time as may be prescribed for the purpose of this paragraph by those regulations,</content></level><level class="para1"><num>(b)</num><content>in relation to any other acquisition, means the time of the first removal of the goods (see paragraph 4(5) of that Schedule), and</content></level><level class="para1"><num>(c)</num><content>in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted;</content></level></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-fiscal-warehouse">Northern Ireland fiscal warehouse</term>” is to be construed in accordance with paragraph 17;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-fiscal-warehousekeeper">Northern Ireland fiscal warehousekeeper</term>” is to be construed in accordance with that paragraph;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-northern-ireland-warehouse">Northern Ireland warehouse</term>” has the meaning given by paragraph 16(11).</content></hcontainer></subparagraph><subparagraph><num>(2)</num><content>Any reference in this Part of this Schedule to goods being subject to a Northern Ireland fiscal warehousing regime is, subject to any regulations made under sub-paragraph (6), a reference to eligible goods being kept in a Northern Ireland fiscal warehouse or being transferred between Northern Ireland fiscal warehouses in accordance with such regulations; and any reference to the removal of goods from a Northern Ireland fiscal warehousing regime are to be construed accordingly.</content></subparagraph><subparagraph><num>(3)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they change their nature but the resulting goods are also eligible goods, the provisions of this Part of this Schedule apply as if the resulting goods were the original goods.</content></subparagraph><subparagraph><num>(4)</num><content>Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them.</content></subparagraph><subparagraph><num>(5)</num><intro>Where—</intro><level class="para1"><num>(a)</num><content>any person ceases to be a Northern Ireland fiscal warehousekeeper, or</content></level><level class="para1"><num>(b)</num><content>any premises cease to have Northern Ireland fiscal warehouse status,</content></level><wrapUp>this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>The Commissioners may make regulations governing the deposit, keeping, securing and treatment of goods in a Northern Ireland fiscal warehouse, and the removal of goods from a Northern Ireland fiscal warehouse.</content></subparagraph><subparagraph><num>(7)</num><intro>Regulations may, without prejudice to the generality of sub-paragraph (6), include provision—</intro><level class="para1"><num>(a)</num><intro>in relation to—</intro><level class="para2"><num>(i)</num><content>goods which are, have been or are to be subject to a Northern Ireland fiscal warehousing regime,</content></level><level class="para2"><num>(ii)</num><content>other goods which are, have been or are to be kept in Northern Ireland fiscal warehouses,</content></level><level class="para2"><num>(iii)</num><content>Northern Ireland fiscal warehouse premises, and</content></level><level class="para2"><num>(iv)</num><content>Northern Ireland fiscal warehousekeepers and their businesses,</content></level><wrapUp>as to the keeping, preservation and production of records and the furnishing of returns and information by Northern Ireland fiscal warehousekeepers and any other persons;</wrapUp></level><level class="para1"><num>(b)</num><content>requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on the request of that authorised person;</content></level><level class="para1"><num>(c)</num><content>prohibiting the carrying out on Northern Ireland fiscally warehoused goods of such operations as the Commissioners may prescribe;</content></level><level class="para1"><num>(d)</num><content>regulating the transfer of goods from one Northern Ireland fiscal warehouse to another;</content></level><level class="para1"><num>(e)</num><content>concerning goods which, though kept in a Northern Ireland fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under this Part of this Schedule;</content></level><level class="para1"><num>(f)</num><content>prohibiting a Northern Ireland fiscal warehousekeeper from allowing goods to be removed from a Northern Ireland fiscal warehousing regime without payment of any VAT payable under paragraph 22 on or by reference to that removal and, if in breach of that prohibition the warehousekeeper allows goods to be so removed, making the warehousekeeper liable for the VAT jointly and severally with the remover,</content></level><wrapUp>and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient.</wrapUp></subparagraph><subparagraph><num>(8)</num><content>Regulations may make different provision for different cases, including different provision for different Northern Ireland fiscal warehousekeepers or descriptions of Northern Ireland fiscal warehousekeeper, for Northern Ireland fiscal warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of other provisions</heading><paragraph class="schProv1"><num>26</num><subparagraph><num>(1)</num><intro>Paragraph 3 of Schedule 6 (valuation: special cases) has effect in relation to goods whose supply involves their removal to Northern Ireland from a place outside the United Kingdom as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1)(a)(ii), after “EU” there were inserted <quotedText>“ customs duty or ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (1)(b), for “section 18(4)” there were substituted <quotedText>“ paragraph 16(7) of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in sub-paragraph (2), for “section 18” there were substituted <quotedText>“ paragraph 16 of Schedule 9ZB ”</quotedText>.</mod></content></level></subparagraph><subparagraph><num>(2)</num><content><mod>Paragraph 2(8) of Schedule 11 has effect as if after “section 18” there were inserted <quotedText>“ in relation to goods other than goods in Northern Ireland, or paragraph 16 of Schedule 9ZB in relation to goods in Northern Ireland ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>Section 702 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “readily convertible asset”) has effect as if in subsection (6)(a), in the definition of “warehousing regime”, after “Value Added Tax Act 1994 (c23))” there were inserted <quotedText>“ or a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime (within the meaning of paragraphs 16 to 25 of Schedule 9ZB to that Act) ”</quotedText>.</mod></content></subparagraph><subparagraph><num>(4)</num><intro>Paragraph 11 of Schedule 36 to the Finance Act 2008 (power to inspect premises) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in sub-paragraph (1)(c), after “warehouse” there were inserted <quotedText>“ or Northern Ireland fiscal warehouse ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in sub-paragraph (2)(c), after “warehousing” there were inserted <quotedText>“ or Northern Ireland fiscal warehousing ”</quotedText>.</mod></content></level></subparagraph></paragraph></hcontainer></part><part><num>PART 5</num><heading>Rules relating to particular supplies</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Supplies of gas, electricity or heat</heading><paragraph class="schProv1"><num>27</num><subparagraph><num>(1)</num><content>Paragraph 3(1) (zero-rating of supplies involving removal of goods from Northern Ireland to Great Britain or vice versa) does not apply to a supply of relevant goods.</content></subparagraph><subparagraph><num>(2)</num><content>In this paragraph “<term refersTo="#term-relevant-goods">relevant goods</term>” has the meaning it has in section 9A (reverse charge on gas, electricity, heat or cooling).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Time of supply involving both a supply and an acquisition</heading><paragraph class="schProv1"><num>28</num><subparagraph><num>(1)</num><intro>Where any supply of goods involves both—</intro><level class="para1"><num>(a)</num><content>the removal of the goods from Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2,</content></level><wrapUp>subsections (2), (4) to (6) and (10) to (12) of section 6 (time of supply) do not apply and the supply is treated for the purposes of this Act as taking place on whichever is the earlier of the days specified in sub-paragraph (2).</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>The days mentioned in sub-paragraph (1) are—</intro><level class="para1"><num>(a)</num><content>the 15th day of the month following that in which the removal in question takes place, and</content></level><level class="para1"><num>(b)</num><content>the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.</content></level></subparagraph><subparagraph><num>(3)</num><content><mod>Section 6(14) has effect as if after “section 55(4)” there were inserted <quotedText>“ or paragraph 28 of Schedule 9ZB ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Distance selling between EU and Northern Ireland: place of supply</heading><paragraph class="schProv1"><num>29</num><subparagraph><num>(1)</num><intro>Goods whose place of supply is not determined under subsection (2) or (3) of section 7 (place of supply of goods) are treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods to Northern Ireland by or under the directions of the person who supplies them,</content></level><level class="para1"><num>(b)</num><content>the supply is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,</content></level><level class="para1"><num>(c)</num><intro>the supplier—</intro><level class="para2"><num>(i)</num><content>is liable to be registered under Part 9 of Schedule 9ZA, or</content></level><level class="para2"><num>(ii)</num><content>would be so liable if the supplier were not already registered under this Act or liable to be registered under Schedule 1 or 1A, and</content></level></level><level class="para1"><num>(d)</num><content>the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Goods whose place of supply is not determined under sub-paragraph (1) or subsection (2) or (3) of section 7 and which do not consist in a new means of transport are treated as supplied outside the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>the supply involves the removal of the goods from Northern Ireland, by or under the directions of the person who supplies them, to a member State,</content></level><level class="para1"><num>(b)</num><content>the person who makes the supply is taxable in a member State, and</content></level><level class="para1"><num>(c)</num><content>provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by sub-paragraph (1) make that person liable to VAT on the supply.</content></level></subparagraph><subparagraph><num>(3)</num><content>But sub-paragraph (2) does not apply in relation to any supply in a case where the liability mentioned in sub-paragraph (2)(c) depends on the exercise by any person of an option in the United Kingdom corresponding to such an option as is mentioned in paragraph 48(2) unless that person has given, and has not withdrawn, a notification to the Commissioners that the person wishes supplies by that person to be treated as taking place outside the United kingdom where they are supplies in relation to which the other requirements of sub-paragraph (2) are satisfied.</content></subparagraph><subparagraph><num>(4)</num><content>The Commissioners may by regulations provide that a notification for the purposes of sub-paragraph (3) is not to be given or withdrawn except in such circumstances, and in such form and manner, as may be prescribed.</content></subparagraph><subparagraph><num>(5)</num><intro>For the purposes of this paragraph—</intro><level class="para1"><num>(a)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in Northern Ireland leave and re-enter Northern Ireland the removal is not to be treated as a removal from or to Northern Ireland, and</content></level><level class="para1"><num>(b)</num><content>where goods, in the course of their removal from a place in Northern Ireland to another place in the United Kingdom leave and re-enter the United Kingdom the removal is not to be treated as a removal from Northern Ireland.</content></level></subparagraph><subparagraph><num>(6)</num><content>Section 7 has effect as if the references in subsections (5A) to (7) to “the preceding provisions of this section” included sub-paragraphs (1) and (2) of this paragraph.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Removal of business assets to be treated as a supply of goods</heading><paragraph class="schProv1"><num>30</num><subparagraph><num>(1)</num><intro>A person carrying on a business makes a supply of goods where—</intro><level class="para1"><num>(a)</num><content>the goods form part of the assets of that business,</content></level><level class="para1"><num>(b)</num><content>they are removed from Northern Ireland or a member State under the directions of that person, and</content></level><level class="para1"><num>(c)</num><intro>the removal is in the course or furtherance of that business for the purpose of being taken to a place in—</intro><level class="para2"><num>(i)</num><content>in the case of goods removed from Northern Ireland, a member State, or</content></level><level class="para2"><num>(ii)</num><content>in the case of goods removed from a member State, to another member State or to Northern Ireland.</content></level></level></subparagraph><subparagraph><num>(2)</num><content>Sub-paragraph (1) applies to the removal of goods, whether or not that removal of the goods is, or is connected with, a transaction for consideration.</content></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph (1) does not apply—</intro><level class="para1"><num>(a)</num><content>to a case falling within paragraph 5(1) of Schedule 4 (matters to be treated as supply of goods or services),</content></level><level class="para1"><num>(b)</num><content>to the removal of goods from Northern Ireland where that removal is in the course of their removal from one part of Northern Ireland to another part of Northern Ireland,</content></level><level class="para1"><num>(c)</num><content>to the removal of goods from a member State where that removal is in the course of their removal from one part of a member State to another part of that member State,</content></level><level class="para1"><num>(d)</num><content>to goods which have been removed from a place outside the member States for entry into the territory of the European Union and are removed from a member State before the time when any Community customs debt in respect of any EU customs duty on their entry into that territory would be incurred,</content></level><level class="para1"><num>(e)</num><content>to goods which have been removed from a place outside the United Kingdom and the member States for entry into Northern Ireland and are removed from Northern Ireland before any duty under section 30A(3) of TCTA 2018 on their entry into Northern Ireland would be incurred, or</content></level><level class="para1"><num>(f)</num><content>to goods which have been removed from Great Britain to Northern Ireland and are removed from Northern Ireland before any duty under section 40A of TCTA 2018 on their entry into Northern Ireland would be incurred.</content></level></subparagraph><subparagraph><num>(4)</num><content>Sub-paragraph (1) is subject to paragraph 58 of Schedule 9ZA (call-off stock arrangements).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of section 43 (company groups) to goods in Northern Ireland</heading><paragraph class="schProv1"><num>31</num><content>Subsection (1)(a) of Section 43 (disregard of supplies between members of groups) does not apply to a supply of goods if the goods are in Northern Ireland at the time they are supplied unless the supplier and the recipient each has a business establishment, or some other fixed establishment, in Northern Ireland.</content></paragraph></hcontainer></part><part><num>PART 6</num><heading>Northern Ireland and the Isle of Man</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Application of Part 2 of this Schedule</heading><paragraph class="schProv1"><num>32</num><subparagraph><num>(1)</num><content>Paragraph 3(1) (zero-rating of supply of goods removed from Great Britain to Northern Ireland and vice versa) applies to goods removed from Northern Ireland to the Isle of Man as they apply to goods removed from Northern Ireland to Great Britain.</content></subparagraph><subparagraph><num>(2)</num><intro>The following provisions apply to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland—</intro><level class="para1"><num>(a)</num><content>sub-paragraphs (4) and (5) of paragraph 3 (charge on goods removed from Great Britain to Northern Ireland);</content></level><level class="para1"><num>(b)</num><content>sub-paragraphs (6) and (7) of that paragraph (so far as they relate to sub-paragraph (4) or (5)).</content></level></subparagraph><subparagraph><num>(3)</num><content>Paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland) applies to goods removed to Northern Ireland from the Isle of Man as they apply to goods removed from Great Britain to Northern Ireland as if the references to a “taxable person” included a person who is, or is required to be, registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.</content></subparagraph><subparagraph><num>(4)</num><content>Paragraph 7 (zero-rating of supplies made before declaration on removal) applies to goods removed to Northern Ireland from the Isle of Man as it applies to goods removed from Great Britain to Northern Ireland.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modifications in relation to exports: goods removed to Isle of Man</heading><paragraph class="schProv1"><num>33</num><subparagraph><num>(1)</num><content>Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods included the removal of goods from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(2)</num><content>Where a supply of goods has been zero-rated as a result of paragraph 3(1) or regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to the Isle of Man, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.</content></subparagraph><subparagraph><num>(3)</num><content>Section 37 (relief from VAT on importation of goods) has effect in relation to a removal of goods to Northern Ireland from the Isle of Man (which is treated as an importation as a result of paragraphs 3(5) and 32(2)) as if any reference to the export of goods included their removal from Northern Ireland to the Isle of Man.</content></subparagraph><subparagraph><num>(4)</num><intro>Group 15 of Schedule 8 (zero-rating) has effect as if—</intro><level class="para1"><num>(a)</num><content>any reference to the export of goods, other than the reference in item 3, included the removal of goods from Northern Ireland to the Isle of Man;</content></level><level class="para1"><num>(b)</num><content>the modification made by paragraph 14(2)(c) applied to the removal of goods to the Isle of Man from Northern Ireland as it applies to the removal of goods from Northern Ireland to Great Britain.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Warehouses</heading><paragraph class="schProv1"><num>34</num><content>Part 4 (warehouses) has effect as if any reference to Great Britain included the Isle of Man (see also article 2 of the Value Added Tax (Isle of Man) Order 1982 which provides that this Act has effect as if the Isle of Man were part of the United Kingdom subject to the provisions of that Order).</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Extent</heading><paragraph class="schProv1"><num>35</num><content>Nothing in this Part of this Schedule is to be taken as extending to the Isle of Man.</content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-1-crossheading-other-amendments-of-vata-1994"><heading>Other amendments of VATA 1994</heading><paragraph eId="schedule-2-paragraph-3" class="schProv1"><num>3</num><intro>In section 3 (taxable persons)—</intro><level class="para1" eId="schedule-2-paragraph-3-a"><num>(a)</num><content><mod>in subsection (2), after “registration” insert <quotedText>“ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-3-b"><num>(b)</num><intro>in subsection (3)—</intro><level class="para2" eId="schedule-2-paragraph-3-b-i"><num>(i)</num><content><mod>after “Schedules”, in the first place it occurs, insert <quotedText>“ and Part 8 and 9 of Schedule 9ZA ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-3-b-ii"><num>(ii)</num><content><mod>after “Schedules”, in the second place it occurs, insert <quotedText>“ or those Parts ”</quotedText>.</mod></content></level></level></paragraph><paragraph eId="schedule-2-paragraph-4" class="schProv1"><num>4</num><content><mod>In section 5 (meaning of supply), after subsection (3) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(3A)</num><content>An order under subsection (3) may provide that paragraph 30 of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.</content></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-2-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-2-paragraph-5-1"><num>(1)</num><content>Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-2"><num>(2)</num><content>In the heading, omit “supplied by persons outside the United Kingdom”.</content></subparagraph><subparagraph eId="schedule-2-paragraph-5-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><intro>This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—</intro><level class="para1"><num>(a)</num><content>A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>A is in Northern Ireland and B is so registered but is not so identified.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-5-4"><num>(4)</num><intro>In subsection (5)—</intro><level class="para1" eId="schedule-2-paragraph-5-4-a"><num>(a)</num><content><mod>in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute <quotedText>“ Great Britain ”</quotedText>,</mod></content></level><level class="para1" eId="schedule-2-paragraph-5-4-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(aa)</num><content>gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-5-5"><num>(5)</num><content><mod>In subsection (6), after “United Kingdom” insert <quotedText>“ , in Great Britain or in Northern Ireland ”</quotedText>.</mod></content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-6" class="schProv1"><num>6</num><intro>In section 18A (fiscal warehousing)—</intro><level class="para1" eId="schedule-2-paragraph-6-a"><num>(a)</num><content>in subsection (4), omit the words after paragraph (f);</content></level><level class="para1" eId="schedule-2-paragraph-6-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><intro>For the purposes of paragraphs (e) and (f) of subsection (4)—</intro><level class="para1"><num>(a)</num><content>a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;</content></level><level class="para1"><num>(b)</num><content>“<term refersTo="#term-managing-officer">managing officer</term>” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;</content></level><level class="para1"><num>(c)</num><content>“<term refersTo="#term-shadow-director">shadow director</term>” has the meaning given by section 251 of the Companies Act 2006;</content></level><level class="para1"><num>(d)</num><content>“<term refersTo="#term-close-company">close company</term>” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).</content></level></subsection></quotedStructure></mod></content></level></paragraph><paragraph eId="schedule-2-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-2-paragraph-7-1"><num>(1)</num><content>Omit section 14A and Schedule 4B (call-off stock arrangements).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-2"><num>(2)</num><intro>In section 69 (breaches of regulatory provisions)—</intro><level class="para1" eId="schedule-2-paragraph-7-2-a"><num>(a)</num><content><mod>in subsection (1)(a) for “, paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B” substitute <quotedText>“ or paragraph 5 of Schedule 3A ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-7-2-b"><num>(b)</num><content>in subsection (2) omit “paragraph 8 or 9(2)(b) of Schedule 4B or”.</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-3"><num>(3)</num><content><mod>In section 97 (orders, rule and regulations), in subsection (4), in paragraph (a) for “or 28” substitute <quotedText>“ , 28 or 40A ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-2-paragraph-7-4"><num>(4)</num><content>In Schedule 6 (valuation of supplies: special cases), in paragraph 6(1) omit paragraph (d) (and the “or” before it).</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-5"><num>(5)</num><intro>In consequence of the amendment made by sub-paragraph (1), the Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows—</intro><level class="para1" eId="schedule-2-paragraph-7-5-a"><num>(a)</num><content>in regulation 21 (interpretation of Part 4), omit paragraph (2);</content></level><level class="para1" eId="schedule-2-paragraph-7-5-b"><num>(b)</num><content>omit regulation 22ZA;</content></level><level class="para1" eId="schedule-2-paragraph-7-5-c"><num>(c)</num><intro>in regulation 22B (EC sales statements: supplementary)—</intro><level class="para2" eId="schedule-2-paragraph-7-5-c-i"><num>(i)</num><content><mod>in paragraph (1), for “more than one statement is to be submitted under regulations 22 to” substitute <quotedText>“ statements are to be submitted under regulation 22 and 22A ”</quotedText>;</mod></content></level><level class="para2" eId="schedule-2-paragraph-7-5-c-ii"><num>(ii)</num><content>in paragraphs (2) and (3) omit “, 22ZA”.</content></level></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-6"><num>(6)</num><content>Schedule 4B continues to have effect in relation to goods to which Schedule 4B applied (see paragraph 1 of that Schedule) immediately before its repeal.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-7"><num>(7)</num><content>Any other provision repealed, revoked or amended by or under this Act or TCTA 2018 at the same time as, or after, the repeal of Schedule 4B continues to have effect in relation to any deemed acquisition or supply of such goods arising as a result of that Schedule (as saved by paragraph (6)) as if the provision had not been so repealed, revoked or amended.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-8"><num>(8)</num><content>The savings in sub-paragraphs (6) and (7) do not apply to the provisions mentioned in sub-paragraph (9) in relation to goods to which Schedule 4B applied as a result of their removal from Great Britain for the purpose of being taken to a place in a member State.</content></subparagraph><subparagraph eId="schedule-2-paragraph-7-9"><num>(9)</num><intro>Those provisions are—</intro><level class="para1" eId="schedule-2-paragraph-7-9-a"><num>(a)</num><content>paragraph 7(2)(c) of that Schedule;</content></level><level class="para1" eId="schedule-2-paragraph-7-9-b"><num>(b)</num><content>the provisions of Part 4 of the Value Added Tax Regulations 1994 (S.I. 1994/2518) (EC sales statements).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-7-10"><num>(10)</num><content>Part 10 of Schedule 9ZA of VATA 1994 (as inserted by this Schedule) does not apply to goods in respect of which the savings in sub-paragraph (6) and (7) apply.</content></subparagraph></paragraph><paragraph eId="schedule-2-paragraph-8" class="schProv1"><num>8</num><content><mod>In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute <quotedText>“ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”</quotedText>.</mod></content></paragraph></hcontainer></part><part eId="schedule-2-part-2"><num>PART 2</num><heading>Amendments of other legislation</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-fno2a-2017"><heading>F(No.2)A 2017</heading><paragraph eId="schedule-2-paragraph-9" class="schProv1"><num>9</num><intro>In section 48 of F(No.2)A 2017 (carrying on an imported goods fulfilment business)—</intro><level class="para1" eId="schedule-2-paragraph-9-a"><num>(a)</num><content><mod>in subsection (4) (as amended by TCTA 2018), after “section 15” insert <quotedText>“ and paragraph 1 of Schedule 9ZB ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-9-b"><num>(b)</num><content><mod>after that subsection insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(4A)</num><content>But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.</content></subsection></quotedStructure></mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-tcta-2018"><heading>TCTA 2018</heading><paragraph eId="schedule-2-paragraph-10" class="schProv1"><num>10</num><subparagraph eId="schedule-2-paragraph-10-1"><num>(1)</num><content>Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-2"><num>(2)</num><intro>In paragraph 64(3)—</intro><level class="para1" eId="schedule-2-paragraph-10-2-a"><num>(a)</num><content><mod>at the end of paragraph (a) insert <quotedText>“ and ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-2-b"><num>(b)</num><content>omit paragraph (c) (and the “and” before it).</content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-3"><num>(3)</num><content>In paragraph 94, omit sub-paragraphs (2) and (9).</content></subparagraph><subparagraph eId="schedule-2-paragraph-10-4"><num>(4)</num><intro>In paragraph 114, in sub-paragraph (2)—</intro><level class="para1" eId="schedule-2-paragraph-10-4-a"><num>(a)</num><content><mod>in paragraph (a), for “second” substitute <quotedText>“ third ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-b"><num>(b)</num><content><mod>in paragraph (b), for “third” substitute <quotedText>“ fourth ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-10-4-c"><num>(c)</num><content><mod>in paragraph (c), for “fifth” substitute <quotedText>“ sixth ”</quotedText>.</mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-10-5"><num>(5)</num><content>In paragraph 132, omit paragraph (k).</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-place-of-supply-of-goods-order-2004"><heading>Value Added Tax (Place of Supply of Goods) Order 2004</heading><paragraph eId="schedule-2-paragraph-11" class="schProv1"><num>11</num><subparagraph eId="schedule-2-paragraph-11-1"><num>(1)</num><content>The Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) is amended as follows.</content></subparagraph><subparagraph eId="schedule-2-paragraph-11-2"><num>(2)</num><intro>In article 9, in the definition of “relevant goods”—</intro><level class="para1" eId="schedule-2-paragraph-11-2-a"><num>(a)</num><content><mod>in paragraph (i), after “within” insert <quotedText>“ Northern Ireland or ”</quotedText>;</mod></content></level><level class="para1" eId="schedule-2-paragraph-11-2-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para2"><num>(ia)</num><content>gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></level></subparagraph><subparagraph eId="schedule-2-paragraph-11-3"><num>(3)</num><intro>In article 14—</intro><level class="para1" eId="schedule-2-paragraph-11-3-a"><num>(a)</num><content>the existing text becomes paragraph (1);</content></level><level class="para1" eId="schedule-2-paragraph-11-3-b"><num>(b)</num><content><mod>after that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><intro>For the purposes of that section a person is in Great Britain if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Great Britain, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.</content></level></subsection><subsection><num>(3)</num><intro>For the purposes of that section a person is in Northern Ireland if—</intro><level class="para1"><num>(a)</num><content>the person has established their business or has a fixed establishment in Northern Ireland, or</content></level><level class="para1"><num>(b)</num><content>in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.</content></level></subsection></quotedStructure></mod></content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012"><heading>Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012</heading><paragraph eId="schedule-2-paragraph-12" class="schProv1"><num>12</num><intro>In article 2 of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907)—</intro><level class="para1" eId="schedule-2-paragraph-12-a"><num>(a)</num><intro>in paragraph (1)—</intro><level class="para2" eId="schedule-2-paragraph-12-a-i"><num>(i)</num><content>omit “from a place outside the member States”;</content></level><level class="para2" eId="schedule-2-paragraph-12-a-ii"><num>(ii)</num><content><mod>for “another” substitute <quotedText>“ a ”</quotedText>;</mod></content></level></level><level class="para1" eId="schedule-2-paragraph-12-b"><num>(b)</num><content><mod>in paragraph (2)(a) for “a member State” substitute <quotedText>“ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”</quotedText>.</mod></content></level></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2-part-2-crossheading-value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019"><heading>Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019</heading><paragraph eId="schedule-2-paragraph-13" class="schProv1"><num>13</num><content>In the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), omit regulation 7.</content></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule" eId="schedule-3"><num>SCHEDULE 3<authorialNote class="referenceNote"> Section 7</authorialNote></num><heading>Online sales by overseas persons and low value importations</heading><part eId="schedule-3-part-1"><num>PART 1</num><heading>Main amendments</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-3-part-1-crossheading-amendments-to-the-value-added-tax-act-1994"><heading>Amendments to the Value Added Tax Act 1994</heading><paragraph eId="schedule-3-paragraph-1" class="schProv1"><num>1</num><content>VATA 1994 is amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-2" class="schProv1"><num>2</num><content><mod>After section 5 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><section><num>5A</num><heading>Supplies of goods facilitated by online marketplaces: deemed supply</heading><subsection><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),</content></level><level class="para1"><num>(b)</num><content>that supply is facilitated by an online marketplace, and</content></level><level class="para1"><num>(c)</num><content>the imported consignment condition is met.</content></level></subsection><subsection><num>(2)</num><intro>For the purposes of this Act—</intro><level class="para1"><num>(a)</num><content>P is to be treated as having supplied the goods to the operator of the online marketplace, and</content></level><level class="para1"><num>(b)</num><content>the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.</content></level></subsection><subsection><num>(3)</num><intro>The imported consignment condition is met where—</intro><level class="para1"><num>(a)</num><content>the supply of the goods to R involves those goods being imported,</content></level><level class="para1"><num>(b)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(c)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(4)</num><content>For the purposes of subsection (3)(c)(i), “<term refersTo="#term-excepted-goods">excepted goods</term>” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subsection><subsection><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection (3)(b).</content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-3-paragraph-3-1"><num>(1)</num><content>Section 5A (supplies of goods facilitated by online marketplaces: deemed supply) (inserted by paragraph 2 of this Schedule) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-3-2"><num>(2)</num><content><mod>In subsection (1), for paragraph (c) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(c)</num><intro>one of the following applies—</intro><level class="para2"><num>(i)</num><content>the imported consignment condition is met, or</content></level><level class="para2"><num>(ii)</num><content>the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom.</content></level></level></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-3"><num>(3)</num><content><mod>After subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(1A)</num><intro>But this section does not apply in a case where P is established outside the United Kingdom and the imported consignment condition is not met if—</intro><level class="para1"><num>(a)</num><content>R is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>R has provided the operator of the online marketplace with R's VAT registration number, and</content></level><level class="para1"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-4"><num>(4)</num><content><mod>In subsection (5), after “regulations” insert<quotedText startQuote="“">— </quotedText><quotedStructure endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><level class="para1"><num>(a)</num><content>specify the details that must be provided for the purposes of subsection (1A)(c);</content></level><level class="para1"><num>(b)</num><content></content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-3-5"><num>(5)</num><content><mod>After subsection (5) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(6)</num><intro>In this section—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-period">relevant period</term>” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-vat-registration-number">VAT registration number</term>” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-4" class="schProv1"><num>4</num><subparagraph eId="schedule-3-paragraph-4-1"><num>(1)</num><content>Section 7 (place of supply of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-4-2"><num>(2)</num><content><mod>Before subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(5A)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied outside the United Kingdom where the supply—</intro><level class="para1"><num>(a)</num><content>meets the imported consignment condition in section 5A; and</content></level><level class="para1"><num>(b)</num><content>is deemed to be to the operator of an online marketplace.</content></level></subsection><subsection><num>(5B)</num><intro>Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where—</intro><level class="para1"><num>(a)</num><content>they are supplied by a person in the course or furtherance of a business carried on by that person;</content></level><level class="para1"><num>(b)</num><content>the supply involves the goods being imported;</content></level><level class="para1"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135; and</content></level><level class="para1"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods; and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-4-3"><num>(3)</num><content><mod>After subsection (9) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(9A)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection (5B)(c).</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-5" class="schProv1"><num>5</num><content><mod>After section 7 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><section><num>7AA</num><heading>Reverse charge on goods supplied from abroad</heading><subsection><num>(1)</num><intro>This section applies where—</intro><level class="para1"><num>(a)</num><content>goods are supplied by a person (“A”) to another person (“B”),</content></level><level class="para1"><num>(b)</num><content>B is registered under this Act,</content></level><level class="para1"><num>(c)</num><content>the supply involves the goods being imported,</content></level><level class="para1"><num>(d)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(e)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subsection><subsection><num>(2)</num><intro>This Act has effect as if, instead of there being a supply of the goods by A to B—</intro><level class="para1"><num>(a)</num><content>there were a supply of the goods by B in the course of furtherance of a business carried on by B, and</content></level><level class="para1"><num>(b)</num><content>that supply were a taxable supply.</content></level></subsection><subsection><num>(3)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in subsection (1)(d).</content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-6" class="schProv1"><num>6</num><content>In section 16A(1) (postal packets) omit “(within the meaning of the Postal Services Act 2000)”.</content></paragraph><paragraph eId="schedule-3-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-3-paragraph-7-1"><num>(1)</num><content>Section 37 (relief from VAT on importation of goods) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-7-2"><num>(2)</num><content><mod>For the heading, substitute <quotedText>“ VAT on importation of goods: reliefs etc ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-7-3"><num>(3)</num><content><mod>Before subsection (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>A1</num><content>No VAT is chargeable on the importation of goods to which section 7(5B) applies.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-8" class="schProv1"><num>8</num><content>In section 77B (joint and several liability: sellers identified as non-compliant by the Commissioners) omit subsections (9) and (12).</content></paragraph><paragraph eId="schedule-3-paragraph-9" class="schProv1"><num>9</num><content>In section 77BA (joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement) omit subsection (8).</content></paragraph><paragraph eId="schedule-3-paragraph-10" class="schProv1"><num>10</num><content>In section 77C (joint and several liability under section 77B or 77BA: assessments) omit subsection (9).</content></paragraph><paragraph eId="schedule-3-paragraph-11" class="schProv1"><num>11</num><content>In section 77D (joint and several liability under section 77B or 77BA: interest) omit subsection (8).</content></paragraph><paragraph eId="schedule-3-paragraph-12" class="schProv1"><num>12</num><content>In section 77E (display of VAT registration numbers), in subsection (9) omit the definition of “online marketplace” and “operator”.</content></paragraph><paragraph eId="schedule-3-paragraph-13" class="schProv1"><num>13</num><content><mod>After section 77E insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability of operators of online marketplaces for VAT in cases of deemed supply</heading><section><num>77F</num><heading>Exception from liability under section 5A</heading><subsection><num>(1)</num><content>This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A.</content></subsection><subsection><num>(2)</num><intro>The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took—</intro><level class="para1"><num>(a)</num><content>all reasonable steps to ascertain the matters set out in subsection (3), and</content></level><level class="para1"><num>(b)</num><content>all other reasonable steps to satisfy itself that the amount charged was correct.</content></level></subsection><subsection><num>(3)</num><intro>The matters are—</intro><level class="para1"><num>(a)</num><content>the place of establishment of the person making taxable supplies facilitated by the online marketplace;</content></level><level class="para1"><num>(b)</num><content>the location of the goods at the time of their supply.</content></level></subsection></section></hcontainer></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-14" class="schProv1"><num>14</num><content><mod>Before section 96 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>95A</num><heading>Meaning of “online marketplace” and “operator” etc</heading><subsection><num>(1)</num><intro>In this Act—</intro><hcontainer name="definition"><content>“<term refersTo="#term-online-marketplace">online marketplace</term>” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);</content></hcontainer><hcontainer name="definition"><intro>“<term refersTo="#term-operator">operator</term>”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in—</intro><level class="para1"><num>(a)</num><content>determining any terms or conditions applicable to the sale of goods,</content></level><level class="para1"><num>(b)</num><content>processing, or facilitating the processing, of payment for the goods, and</content></level><level class="para1"><num>(c)</num><content>the ordering or delivery, or facilitating the ordering or delivery, of the goods.</content></level></hcontainer></subsection><subsection><num>(2)</num><intro>For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—</intro><level class="para1"><num>(a)</num><content>offer goods for sale, and</content></level><level class="para1"><num>(b)</num><content>enter into a contract for the sale of those goods.</content></level></subsection><subsection><num>(3)</num><content>The Treasury may by regulations amend this section so as to alter the meaning of—<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none"><item>“online marketplace”, and</item><item>“operator”.</item></blockList></content></subsection></section></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-15" class="schProv1"><num>15</num><content><mod>In section 96(1) (other interpretative provisions), at the appropriate places insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">“<term refersTo="#term-postal-operator">postal operator</term>” means a person who provides—<level class="para1"><num>(a)</num><content>the service of conveying postal packets from one place to another by post, or</content></level><level class="para1"><num>(b)</num><content>any of the incidental services of receiving, collecting, sorting and delivering postal packets;</content></level></quotedStructure><inline name="appendText">;</inline></mod><mod><quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">“<term refersTo="#term-postal-packet">postal packet</term>” means a letter, parcel, packet or other article transmissible by post;</quotedStructure><inline name="appendText">.</inline></mod></content></paragraph><paragraph eId="schedule-3-paragraph-16" class="schProv1"><num>16</num><subparagraph eId="schedule-3-paragraph-16-1"><num>(1)</num><content>Schedule 8 (zero-rating) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-16-2"><num>(2)</num><content><mod>In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:50%"/><default:col style="width:50%"/></default:colgroup><default:tbody><default:tr><default:td>Online marketplaces (deemed supply)</default:td><default:td>Group 21</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure><inline name="appendText">.</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-16-3"><num>(3)</num><content><mod>In Part 2 (the groups), after Group 20 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><chapter><num>GROUP 21</num><heading>ONLINE MARKETPLACES (DEEMED SUPPLY)</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Item No.</heading><section><num>1</num><content>A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section 5A, provided that the supply does not involve the goods being imported for the purposes of that section.</content></section></hcontainer></chapter></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-17" class="schProv1"><num>17</num><subparagraph eId="schedule-3-paragraph-17-1"><num>(1)</num><content>In Schedule 11 (administration, collection and enforcement), paragraph 6 (record keeping) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-17-2"><num>(2)</num><content><mod>Before sub-paragraph (5) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(4A)</num><content>In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically.</content></subsection><subsection><num>(4B)</num><content>A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph (4A).</content></subsection><subsection><num>(4C)</num><intro>In sub-paragraph (4A) “<term refersTo="#term-relevant-taxable-supply">relevant taxable supply</term>” means a supply of goods where—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7(5B).</content></level></subsection><subsection><num>(4D)</num><intro>In sub-paragraphs (4A) and (4B) “<term refersTo="#term-relevant-taxable-person">relevant taxable person</term>” means a person who is a taxable person and who—</intro><level class="para1"><num>(a)</num><content>is the operator of an online marketplace,</content></level><level class="para1"><num>(b)</num><content>is a person making taxable supplies of goods facilitated by an online marketplace, or</content></level><level class="para1"><num>(c)</num><content>makes taxable supplies, the place of supply of which is determined by section 7(5B).</content></level></subsection></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-17-3"><num>(3)</num><content><mod>In sub-paragraph (5), after “may by regulations make” insert <quotedText>“ further ”</quotedText>.</mod></content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-3-part-1-crossheading-amendment-to-the-value-added-tax-imported-goods-relief-order-1984"><heading>Amendment to the Value Added Tax (Imported Goods) Relief Order 1984</heading><paragraph eId="schedule-3-paragraph-18" class="schProv1"><num>18</num><content>In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746) (reliefs for goods of certain descriptions), omit Item 8 and Notes (2) and (3) in Group 8 (low value consignment relief).</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-3-part-1-crossheading-amendments-to-the-value-added-tax-regulations-1995"><heading>Amendments to the Value Added Tax Regulations 1995</heading><paragraph eId="schedule-3-paragraph-19" class="schProv1"><num>19</num><content>The Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-20" class="schProv1"><num>20</num><content><mod>In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="default"><paragraph><num>(1C)</num><intro>Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7(5B) of the Act,</content></level><wrapUp>the registered person must provide the other person with a VAT invoice.</wrapUp></paragraph></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-21" class="schProv1"><num>21</num><subparagraph eId="schedule-3-paragraph-21-1"><num>(1)</num><content>Regulation 13A (electronic invoicing) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-21-2"><num>(2)</num><content><mod>In paragraph (1) for “goods or services” substitute <quotedText>“ services or relevant goods ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-21-3"><num>(3)</num><content><mod>After paragraph (4) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(5)</num><intro>In this regulation, “<term refersTo="#term-relevant-goods">relevant goods</term>” means all goods other than goods—</intro><level class="para1"><num>(a)</num><content>the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of which is determined by section 7(5B) of the Act.</content></level></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-22" class="schProv1"><num>22</num><subparagraph eId="schedule-3-paragraph-22-1"><num>(1)</num><content>Regulation 15 (change of rate, credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-2"><num>(2)</num><content>The existing text becomes paragraph (1).</content></subparagraph><subparagraph eId="schedule-3-paragraph-22-3"><num>(3)</num><content><mod>In that paragraph, after “relates to a” insert <quotedText>“ relevant ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-22-4"><num>(4)</num><content><mod>After that paragraph insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><content>In this regulation, “<term refersTo="#term-relevant-supply">relevant supply</term>” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-23" class="schProv1"><num>23</num><subparagraph eId="schedule-3-paragraph-23-1"><num>(1)</num><content>Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-23-2"><num>(2)</num><content><mod>In paragraph (1), at the end insert <quotedText>“ , subject to paragraph (1A) ”</quotedText>.</mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-23-3"><num>(3)</num><content><mod>After paragraph (1) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(1A)</num><content>This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-24" class="schProv1"><num>24</num><content><mod>After regulation 16A insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="uksi" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="default"><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Retailers' and simplified invoices: exceptions</heading><hcontainer name="regulation"><num>16B</num><intro>Regulations 16 and 16A do not apply in relation to a supply of goods if—</intro><level class="para1"><num>(a)</num><content>that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or</content></level><level class="para1"><num>(b)</num><content>the place of supply of those goods is determined by section 7(5B) of the Act.</content></level></hcontainer></hcontainer></quotedStructure></mod></content></paragraph></hcontainer></part><part eId="schedule-3-part-2"><num>PART 2</num><heading>Amendments and modifications relating to the Northern Ireland Protocol</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-3-part-2-crossheading-amendments-to-the-value-added-tax-act-1994"><heading>Amendments to the Value Added Tax Act 1994</heading><paragraph eId="schedule-3-paragraph-25" class="schProv1"><num>25</num><content>VATA 1994 is amended as follows.</content></paragraph><paragraph eId="schedule-3-paragraph-26" class="schProv1"><num>26</num><content><mod>In section 40A (Northern Ireland Protocol) (inserted by section 3 of this Act), after subsection (2) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><subsection><num>(3)</num><intro>Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving—</intro><level class="para1"><num>(a)</num><content>supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and</content></level><level class="para1"><num>(b)</num><content>the importation of goods of a low value.</content></level></subsection></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-27" class="schProv1"><num>27</num><subparagraph eId="schedule-3-paragraph-27-1"><num>(1)</num><content>Schedule 9ZB (inserted by paragraph 2 of Schedule 2 to this Act) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-27-2"><num>(2)</num><content><mod>After paragraph 1(8) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(9)</num><content>This paragraph is subject to paragraph 4 of Schedule 9ZC.</content></subsection></quotedStructure><inline name="appendText">;</inline></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-27-3"><num>(3)</num><content><mod>After paragraph 4(10) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(11)</num><content>Sub-paragraphs (3) and (4) are subject to paragraph 4A of Schedule 9ZC.</content></subsection></quotedStructure></mod></content></subparagraph></paragraph><paragraph eId="schedule-3-paragraph-28" class="schProv1"><num>28</num><content><mod>After that Schedule insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="schedule"><num>SCHEDULE 9ZC<authorialNote class="referenceNote"> Section 40A(3)</authorialNote></num><heading>Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol</heading><part><num>PART 1</num><heading>Modification of this Act</heading><paragraph class="schProv1"><num>1</num><intro>References in the following provisions of this Act to goods being imported do not include goods imported into the United Kingdom as a result of their entry into Northern Ireland or goods treated as having been imported into the United Kingdom as a result of their being removed from Northern Ireland to Great Britain—</intro><level class="para1"><num>(a)</num><content>section 5A(3) (the imported consignment condition);</content></level><level class="para1"><num>(b)</num><content>section 7(5B)(b) (place of supply of goods);</content></level><level class="para1"><num>(c)</num><content>section 7AA(1)(c) (reverse charge on goods supplied from abroad).</content></level></paragraph><paragraph class="schProv1"><num>2</num><intro>Section 77F (exception from liability under section 5A) has effect as if—</intro><level class="para1"><num>(a)</num><content><mod>in the heading, after “section 5A” there were inserted <quotedText>“ or Part 1 of Schedule 9ZC ”</quotedText>;</mod></content></level><level class="para1"><num>(b)</num><content><mod>in subsection (1), after “section 5A” there were inserted <quotedText>“ or Part 1 of Schedule 9ZC ”</quotedText>;</mod></content></level><level class="para1"><num>(c)</num><content><mod>in subsection (2), after “(as defined in section 5A” there were inserted <quotedText>“ or Part 1 of Schedule 9ZC, as the case may be ”</quotedText>.</mod></content></level></paragraph><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>In Schedule 11, paragraph 6 has effect subject to the following modifications.</content></subparagraph><subparagraph><num>(2)</num><intro>Sub-paragraph (4C) has effect as if—</intro><level class="para1"><num>(a)</num><content>the “or” at the end of paragraph (a) were omitted;</content></level><level class="para1"><num>(b)</num><content><mod>after paragraph (b) there were inserted<quotedText startQuote="“">, or </quotedText><quotedStructure endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(c)</num><content>Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods.</content></level></quotedStructure></mod></content></level></subparagraph><subparagraph><num>(3)</num><intro>Sub-paragraph (4D) has effect as if—</intro><level class="para1"><num>(a)</num><content>the “or” at the end of paragraph (b) were omitted;</content></level><level class="para1"><num>(b)</num><content><mod>after paragraph (c) there were inserted<quotedText startQuote="“">, or </quotedText><quotedStructure endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><level class="para1"><num>(d)</num><content>is treated as having imported goods under Part 1 of Schedule 9ZC.</content></level></quotedStructure></mod></content></level></subparagraph></paragraph><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><intro>Sub-paragraph (2) applies, instead of section 15(4) and (5) (as modified by paragraph 1 of Schedule 9ZB), where—</intro><level class="para1"><num>(a)</num><content>goods are imported into the United Kingdom as a result of their entry into Northern Ireland in the course or furtherance of a business by a person (“P”),</content></level><level class="para1"><num>(b)</num><intro>that importation is in the course of a taxable supply to a person (“R”) who—</intro><level class="para2"><num>(i)</num><content>is not registered under this Act, or</content></level><level class="para2"><num>(ii)</num><content>is registered under this Act but who has not provided P or, where the supply is facilitated by an online marketplace, the operator of that marketplace, with R's VAT registration number,</content></level></level><level class="para1"><num>(c)</num><content>the intrinsic value of the consignment of which the goods are part is not more than £135, and</content></level><level class="para1"><num>(d)</num><intro>the consignment of which the goods are part—</intro><level class="para2"><num>(i)</num><content>does not contain excepted goods, and</content></level><level class="para2"><num>(ii)</num><content>is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.</content></level></level></subparagraph><subparagraph><num>(2)</num><intro>The person who is treated as having imported the goods is—</intro><level class="para1"><num>(a)</num><content>in a case where the supply is facilitated by an online marketplace, the operator of the online marketplace, or</content></level><level class="para1"><num>(b)</num><content>in any other case, P.</content></level></subparagraph><subparagraph><num>(3)</num><content>In sub-paragraph (1)(b)(ii), “<term refersTo="#term-vat-registration-number">VAT registration number</term>” means the number allocated by the Commissioners to a person registered under this Act.</content></subparagraph><subparagraph><num>(4)</num><content>For the purposes of sub-paragraph (1)(d)(i), “<term refersTo="#term-excepted-goods">excepted goods</term>” means goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods.</content></subparagraph><subparagraph><num>(5)</num><content>The Commissioners may by regulations substitute a different figure for a figure that is at any time specified in sub-paragraph (1)(c).</content></subparagraph></paragraph></part><part><num>PART 2</num><heading>Modification of the Value Added Tax (Imported Goods) Relief Order 1984</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746) (reliefs for goods of certain descriptions), Group 8 (articles sent for miscellaneous purposes) has effect subject to the following modifications.</content></subparagraph><subparagraph><num>(2)</num><content><mod>That Group has effect as if after item 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>8</num><content>Any consignment of goods imported into the United Kingdom as a result of their entry into Northern Ireland (other than alcoholic beverages, tobacco products, perfumes or toilet waters) not exceeding £15 in value.</content></section></quotedStructure></mod></content></subparagraph><subparagraph><num>(3)</num><content><mod>That Group has effect as if after note (1) there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><subsection><num>(2)</num><content>Item 8 does not apply in relation to any goods imported on mail order.</content></subsection><subsection><num>(3)</num><intro>For the purposes of note (2)—</intro><hcontainer name="definition"><content>“<term refersTo="#term-mail-order">mail order</term>” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-remotely">remotely</term>” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-seller">seller</term>” does not include any person acting otherwise than in a commercial or professional capacity.</content></hcontainer></subsection></quotedStructure></mod></content></subparagraph></paragraph></part><part><num>PART 3</num><heading>Registration</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability to be registered</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><intro>A person who is treated as having imported goods under Part 1 of this Schedule and—</intro><level class="para1"><num>(a)</num><content>is not registered under this Act, and</content></level><level class="para1"><num>(b)</num><content>is not liable to be registered under Schedule 1, 1A or 9ZA to this Act,</content></level><wrapUp>becomes liable to be registered under this Schedule at the point they are so treated.</wrapUp></subparagraph><subparagraph><num>(2)</num><content>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.</content></subparagraph><subparagraph><num>(3)</num><content>A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 11(2) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, paragraph 6(2) of Schedule 3A or paragraph 43 or 53 of Schedule 9ZA.</content></subparagraph><subparagraph><num>(4)</num><content>A person does not cease to be liable to be registered under this Schedule except in accordance with paragraph 7.</content></subparagraph></paragraph><paragraph class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that the person is no longer a person who is, or will be, treated as having imported goods under Part 1 of this Schedule.</content></subparagraph><subparagraph><num>(2)</num><content>But a person does not cease to be 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.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of liability and registration</heading><paragraph class="schProv1"><num>8</num><subparagraph><num>(1)</num><intro>A person who becomes liable to be registered under this Schedule must notify the Commissioners of the liability—</intro><level class="para1"><num>(a)</num><content>in the case of a liability under sub-paragraph (1) of paragraph 6, within 30 days of the person becoming so liable, and</content></level><level class="para1"><num>(b)</num><content>in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.</content></level></subparagraph><subparagraph><num>(2)</num><content>The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time.</content></subparagraph><subparagraph><num>(3)</num><intro>In this paragraph “the relevant time”—</intro><level class="para1"><num>(a)</num><content>in a case falling within sub-paragraph (1)(a), means the beginning of the day on which the liability arose, and</content></level><level class="para1"><num>(b)</num><content>in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Entitlement to be registered etc</heading><paragraph class="schProv1"><num>9</num><subparagraph><num>(1)</num><intro>Where a person who is not liable to be registered under this Act and is not already so registered—</intro><level class="para1"><num>(a)</num><content>satisfies the Commissioners that the person intends to make or facilitate a relevant supply from a specified date, and</content></level><level class="para1"><num>(b)</num><content>requests to be registered under this Schedule,</content></level><wrapUp>the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(2)</num><intro>Conditions imposed under sub-paragraph (1) may—</intro><level class="para1"><num>(a)</num><content>be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and</content></level><level class="para1"><num>(b)</num><content>be subsequently varied by the Commissioners (whenever the conditions were imposed).</content></level></subparagraph><subparagraph><num>(3)</num><content>Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Schedule.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notification of matters affecting continuance of registration</heading><paragraph class="schProv1"><num>10</num><subparagraph><num>(1)</num><content>Any person registered under this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.</content></subparagraph><subparagraph><num>(2)</num><content>A person registered under paragraph 9(1) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes or facilitates a relevant supply, that the person has made or facilitated that supply.</content></subparagraph><subparagraph><num>(3)</num><intro>For the purposes of this paragraph a person ceases to be registrable under this Act where—</intro><level class="para1"><num>(a)</num><content>the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or</content></level><level class="para1"><num>(b)</num><content>in the case of a person who (having been registered under paragraph 9(1)) has not been such a person during the period of the person's registration, the person ceases to have any intention of making or facilitating relevant supplies.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Cancellation of registration</heading><paragraph class="schProv1"><num>11</num><subparagraph><num>(1)</num><content>Where a person registered under this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(2)</num><content>Where the Commissioners are satisfied that a person registered under this Schedule has ceased since the person's registration to be registrable under this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.</content></subparagraph><subparagraph><num>(3)</num><intro>Where the Commissioners are satisfied that a person who has been registered under paragraph 9(1) and is not for the time being liable to be registered under this Schedule—</intro><level class="para1"><num>(a)</num><content>has not begun, by the date specified in the person's request to be registered, to make or facilitate relevant supplies, or</content></level><level class="para1"><num>(b)</num><content>has contravened any condition of the person's registration,</content></level><wrapUp>the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.</wrapUp></subparagraph><subparagraph><num>(4)</num><content>But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act.</content></subparagraph><subparagraph><num>(5)</num><intro>Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, the person—</intro><level class="para1"><num>(a)</num><content>was not registrable under this Schedule, and</content></level><level class="para1"><num>(b)</num><content>in the case of a person registered under paragraph 9(1), did not have the intention by reference to which the person was registered,</content></level><wrapUp>the Commissioners may cancel that registration with effect from that day.</wrapUp></subparagraph><subparagraph><num>(6)</num><content>In determining, for the purposes of sub-paragraph (4), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.</content></subparagraph><subparagraph><num>(7)</num><content>For the purposes of this paragraph, a person is registrable under this Schedule at any time when the person is liable to be registered under this Schedule or is a person who makes or facilitates relevant supplies.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Notifications</heading><paragraph class="schProv1"><num>12</num><content>Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Meaning of relevant supply</heading><paragraph class="schProv1"><num>13</num><content>For the purposes of this Part of this Schedule a supply is a “relevant supply” if the person making or facilitating it would be treated as having imported goods under Part 1 of this Schedule.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Modification of the Finance Act 2008</heading><paragraph class="schProv1"><num>14</num><content><mod>Paragraph 1 of Schedule 41 to the Finance Act 2008 (penalties: failure to notify etc) has effect as if in the table there were inserted the following entry—<quotedStructure startQuote="“" endQuote="”" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default"><tblock class="table" ukl:Orientation="portrait"><foreign><default:table xmlns="http://www.w3.org/1999/xhtml"><default:colgroup><default:col style="width:50%"/><default:col style="width:50%"/></default:colgroup><default:tbody><default:tr><default:td>Value added tax</default:td><default:td>Obligation under paragraph 8 of Schedule 9ZC to VATA 1994 (obligations to notify liability to register and notify matters affecting continuance of registration).</default:td></default:tr></default:tbody></default:table></foreign></tblock></quotedStructure></mod></content></paragraph></hcontainer></part></hcontainer></quotedStructure></mod></content></paragraph><paragraph eId="schedule-3-paragraph-29" class="schProv1"><num>29</num><subparagraph eId="schedule-3-paragraph-29-1"><num>(1)</num><content>Part 1 of Schedule 9ZC (inserted by paragraph 28) is amended as follows.</content></subparagraph><subparagraph eId="schedule-3-paragraph-29-2"><num>(2)</num><content><mod>After paragraph 1 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>1A</num><content><mod>Section 5A has effect as if in subsection (1)(c)(ii) after “outside the United Kingdom” there were inserted <quotedText>“ and prior to the supply the goods were located in Great Britain ”</quotedText>.</mod></content></section></quotedStructure></mod></content></subparagraph><subparagraph eId="schedule-3-paragraph-29-3"><num>(3)</num><content><mod>After paragraph 4 insert—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><section><num>4A</num><subsection><num>(1)</num><intro>Sub-paragraph (2) applies, instead of paragraph 4(3) and (4) of Schedule 9ZB, in relation to a removal of goods from Northern Ireland to Great Britain or, as the case may be, vice versa where—</intro><level class="para1"><num>(a)</num><content>the removal is in the course of a supply by a person established outside of the United Kingdom (“P”), and</content></level><level class="para1"><num>(b)</num><content>the supply is facilitated by an online marketplace.</content></level></subsection><subsection><num>(2)</num><content>The operator of the online marketplace is the person who is treated as having imported the goods.</content></subsection><subsection><num>(3)</num><intro>But sub-paragraph (2) does not apply where the person to whom the goods are supplied (“R”)—</intro><level class="para1"><num>(a)</num><content>is registered under this Act,</content></level><level class="para1"><num>(b)</num><content>has provided the operator of the online marketplace with R's VAT registration number, and</content></level><level class="para1"><num>(c)</num><content>the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.</content></level></subsection><subsection><num>(4)</num><intro>In sub-paragraph (3)—</intro><hcontainer name="definition"><content>“<term refersTo="#term-relevant-period">relevant period</term>” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-vat-registration-number">VAT registration number</term>” means the number allocated by the Commissioners to a person registered under this Act.</content></hcontainer></subsection><subsection><num>(5)</num><content>The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph (3)(c).</content></subsection></section></quotedStructure></mod></content></subparagraph></paragraph></hcontainer></part></hcontainer><hcontainer name="schedule" eId="schedule-4"><num>SCHEDULE 4<authorialNote class="referenceNote"> Section 9</authorialNote></num><heading>Recovery of unlawful state aid</heading><hcontainer name="crossheading" class="schGroup7" eId="schedule-4-paragraph-wrapper1n1"><heading/><intro>TIOPA 2010 has effect as if—</intro><level class="para1" eId="schedule-4-paragraph-wrapper1-a"><num>(a)</num><content><mod>after Chapter 21 of Part 9A there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default"><chapter><num>CHAPTER 21A</num><heading>Recovery of unlawful state aid</heading><section><num>371UFA</num><heading>Recovery of unlawful state aid</heading><content>Schedule 7ZA makes provision in connection with Commission <ref href="http://www.legislation.gov.uk/european/decision/2019/1352">Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption (referred to in that Schedule as “the Commission Decision”).</content></section></chapter></quotedStructure><inline name="appendText">, and</inline></mod></content></level><level class="para1" eId="schedule-4-paragraph-wrapper1-b"><num>(b)</num><content><mod>after Schedule 7 there were inserted—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default"><hcontainer name="schedule"><num>SCHEDULE 7ZA<authorialNote class="referenceNote"> Section 371UFA</authorialNote></num><heading>Recovery of unlawful state aid</heading><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Recovery of unlawful state aid</heading><paragraph class="schProv1"><num>1</num><subparagraph><num>(1)</num><content>Any amount that would have been chargeable on a company as if it were corporation tax for a relevant accounting period of the company by virtue of this Part, if the company had not benefited from the unlawful state aid identified in the Commission Decision, is to be treated as chargeable on that company as if it were corporation tax for that relevant accounting period by virtue of this Part.</content></subparagraph><subparagraph><num>(2)</num><content>In this Schedule, such an amount is referred to as an “<term refersTo="#term-additional-amount">additional amount</term>”.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Charging notice</heading><paragraph class="schProv1"><num>2</num><subparagraph><num>(1)</num><content>This paragraph applies where an officer of HMRC has reason to believe that an additional amount is chargeable on a company in respect of one or more of the company's relevant accounting periods.</content></subparagraph><subparagraph><num>(2)</num><intro>The officer may—</intro><level class="para1"><num>(a)</num><content>make an assessment of the additional amounts which ought in their opinion to be charged on the company for each relevant accounting period, and</content></level><level class="para1"><num>(b)</num><content>give a notice (a “charging notice”) to that company requiring it to pay those amounts.</content></level></subparagraph><subparagraph><num>(3)</num><content>More than one charging notice may be given to a company in respect of a relevant accounting period.</content></subparagraph><subparagraph><num>(4)</num><intro>A charging notice must—</intro><level class="para1"><num>(a)</num><content>state the relevant accounting periods to which the notice applies,</content></level><level class="para1"><num>(b)</num><content>state the additional amounts required to be paid by the notice for each of those relevant accounting periods,</content></level><level class="para1"><num>(c)</num><content>set out the basis on which the officer has calculated the additional amounts,</content></level><level class="para1"><num>(d)</num><content>state the period within which payment must be made, and</content></level><level class="para1"><num>(e)</num><content>explain how interest is to be calculated in accordance with paragraph 8.</content></level></subparagraph><subparagraph><num>(5)</num><content>Where a charging notice is given to a company, the company must pay the additional amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of the amounts specified in the notice may not be postponed on any grounds, and so the amounts charged by the charging notice remain due and payable despite any appeal in respect of the notice.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Charging period</heading><paragraph class="schProv1"><num>3</num><subparagraph><num>(1)</num><content>No charging notice may be given after the end of the charging period.</content></subparagraph><subparagraph><num>(2)</num><content>The charging period is the period of 12 months beginning with the day on which Schedule 4 to the Taxation (Post-transition Period) Act 2020 comes into force.</content></subparagraph><subparagraph><num>(3)</num><content>The Treasury may by regulations amend sub-paragraph (2) so as to extend the charging period if they consider it necessary to do so in order to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(4)</num><content>The power in sub-paragraph (3) may be exercised more than once.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Consequential claims etc</heading><paragraph class="schProv1"><num>4</num><subparagraph><num>(1)</num><intro>An officer of HMRC may by notice (a “consequential amendment notice”) given to a company make any adjustment or amendment, in relation to the company, to any company tax return, self-assessment, discovery assessment, claim, election, application or notice (including a charging notice) relating to any accounting period which the officer considers is appropriate in consequence of—</intro><level class="para1"><num>(a)</num><content>a charging notice,</content></level><level class="para1"><num>(b)</num><content>any claim, election, application, notice or other representation relating to a charging notice, or</content></level><level class="para1"><num>(c)</num><content>anything done by the Tribunal under paragraph 6(4) (powers of the Tribunal on an appeal).</content></level></subparagraph><subparagraph><num>(2)</num><content>More than one consequential amendment notice may be given to a company in respect of an accounting period.</content></subparagraph><subparagraph><num>(3)</num><intro>Adjustments or amendments made in reliance on sub-paragraph (1) may (among other things) relate to—</intro><level class="para1"><num>(a)</num><content>an additional amount charged on a company in a charging notice,</content></level><level class="para1"><num>(b)</num><content>any other part of the CFC charge charged on the company (if any),</content></level><level class="para1"><num>(c)</num><content>any other tax payable by the company, or</content></level><level class="para1"><num>(d)</num><content>any claim, election, application or notice relating to a matter within paragraph (a), (b) or (c).</content></level></subparagraph><subparagraph><num>(4)</num><content>In sub-paragraphs (1)(b) and (3)(d), the references to “any claim” include any claim for relief which a company may make in respect of an additional amount.</content></subparagraph><subparagraph><num>(5)</num><intro>Where a consequential amendment notice reduces the amount which is chargeable on a company as the additional amount for a relevant accounting period—</intro><level class="para1"><num>(a)</num><content>an officer of HMRC must exercise the power in sub-paragraph (1) so as to secure, so far as reasonably practicable, that relevant reliefs are treated in the same way as they were treated before any steps were taken under this Schedule in relation to them, and</content></level><level class="para1"><num>(b)</num><content>any amount which was overpaid must be repaid.</content></level></subparagraph><subparagraph><num>(6)</num><content>In sub-paragraph (5), “<term refersTo="#term-relevant-reliefs">relevant reliefs</term>” means so much of any reliefs previously taken into account in calculating the additional amount chargeable on the company for the relevant accounting period in question as are referable to the amount by which that additional amount is reduced.</content></subparagraph><subparagraph><num>(7)</num><intro>Subject to sub-paragraph (8), paragraphs 61 to 64 of Schedule 18 to FA 1998 apply in relation to the following as they apply in relation to a discovery assessment—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph><num>(8)</num><content>Paragraph 62(1)(a) of that Schedule is to be read as if the reference to one year from the end of the relevant accounting period were a reference to the period of 60 days beginning with the day on which the charging notice or consequential amendment notice is given.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Interaction with enquiries etc</heading><paragraph class="schProv1"><num>5</num><subparagraph><num>(1)</num><content>This Schedule applies in respect of an additional amount whether or not any functions in or under Schedule 18 to FA 1998 (company tax returns, assessments etc) have been exercised, or any other steps have been taken, in relation to that amount.</content></subparagraph><subparagraph><num>(2)</num><intro>Where a company is required to pay an additional amount for a relevant accounting period in accordance with a charging notice—</intro><level class="para1"><num>(a)</num><content>any discovery assessment ceases to have effect so far as it relates to that additional amount, and</content></level><level class="para1"><num>(b)</num><content>any claim, election, application or notice ceases to have effect so far as it relates to that discovery assessment.</content></level></subparagraph><subparagraph><num>(3)</num><content>Nothing in sub-paragraph (2)(b) prevents a company making or giving a new claim, election, application or notice, including in relation to any matter referred to in the discovery assessment mentioned in that sub-paragraph.</content></subparagraph><subparagraph><num>(4)</num><intro>When giving a partial or final closure notice to a company in relation to an enquiry into the company's tax return relating to a relevant accounting period, an officer of HMRC must take into account—</intro><level class="para1"><num>(a)</num><content>any charging notice given to the company,</content></level><level class="para1"><num>(b)</num><content>any claim, election, application or notice relating to such a charging notice, and</content></level><level class="para1"><num>(c)</num><content>any consequential amendment notice given to the company.</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Appeals</heading><paragraph class="schProv1"><num>6</num><subparagraph><num>(1)</num><intro>A company may appeal against any of the following—</intro><level class="para1"><num>(a)</num><content>a charging notice, and</content></level><level class="para1"><num>(b)</num><content>a consequential amendment notice.</content></level></subparagraph><subparagraph><num>(2)</num><content>Notice of an appeal must be given to HMRC, in writing, within the period of 30 days beginning with the day on which the notice is given.</content></subparagraph><subparagraph><num>(3)</num><content>The notice of appeal must specify the grounds of appeal.</content></subparagraph><subparagraph><num>(4)</num><intro>On an appeal under this paragraph, the Tribunal may—</intro><level class="para1"><num>(a)</num><content>confirm the notice to which the appeal relates,</content></level><level class="para1"><num>(b)</num><content>amend the notice, or</content></level><level class="para1"><num>(c)</num><content>cancel the notice.</content></level></subparagraph><subparagraph><num>(5)</num><content>References in Part 5 of TMA 1970 (appeals etc) to an assessment are to be read as including a charging notice or a consequential amendment notice, unless the context requires otherwise.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Payment of interest</heading><paragraph class="schProv1"><num>7</num><subparagraph><num>(1)</num><content>An officer of HMRC may give a notice (an “interest charging notice”) to a company requiring it to pay an amount of interest in relation to one or more additional amounts after they have been paid.</content></subparagraph><subparagraph><num>(2)</num><content>The amount of interest to be paid in relation to an additional amount is to be calculated in accordance with paragraph 8 (and not in accordance with provision made in or under section 87A of TMA 1970 (interest on overdue corporation tax etc) or section 178 of FA 1989 (setting of rates of interest)).</content></subparagraph><subparagraph><num>(3)</num><intro>An interest charging notice must—</intro><level class="para1"><num>(a)</num><content>state the additional amount to which each amount of interest relates,</content></level><level class="para1"><num>(b)</num><content>explain how each amount of interest has been calculated, and</content></level><level class="para1"><num>(c)</num><content>state the period within which payment must be made.</content></level></subparagraph><subparagraph><num>(4)</num><content>An officer of HMRC may vary or cancel an interest charging notice.</content></subparagraph><subparagraph><num>(5)</num><content>Where an interest charging notice is given to a company, the company must pay the amounts specified in the notice within the period of 30 days beginning with the day on which the notice is given to the company.</content></subparagraph><subparagraph><num>(6)</num><content>The payment of those amounts may not be postponed on any grounds.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Calculation of interest payable in relation to an additional amount</heading><paragraph class="schProv1"><num>8</num><subparagraph><num>(1)</num><content>The interest which an additional amount carries is to be calculated in accordance with Chapter 5 of the Commission Regulation.</content></subparagraph><subparagraph><num>(2)</num><intro>For the purposes of Article 11(1) of the Commission Regulation—</intro><level class="para1"><num>(a)</num><content>the reference to the date on which unlawful aid was first put at the disposal of the beneficiary is to be read as a reference to the date when an additional amount would have become due and payable by the company on which it is chargeable if the company had not benefited from the unlawful state aid identified in the Commission Decision, and</content></level><level class="para1"><num>(b)</num><content>the reference to the date of recovery of the aid is to be read as a reference to the date on which that additional amount is paid.</content></level></subparagraph><subparagraph><num>(3)</num><content>In this paragraph, “<term refersTo="#term-the-commission-regulation">the Commission Regulation</term>” means Commission Regulation <ref eId="c00012" href="http://www.legislation.gov.uk/european/regulation/2004/0794">(EC) No. 794/2004</ref> of 21 April 2004 implementing Council Regulation <ref eId="c00013" href="http://www.legislation.gov.uk/european/regulation/1999/0659">(EC) No. 659/1999</ref> laying down detailed rules for the application of Article 93 of the EC Treaty.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Liability of related company</heading><paragraph class="schProv1"><num>9</num><subparagraph><num>(1)</num><intro>This paragraph applies where the company on which an additional amount is (or would be) chargeable for a relevant accounting period in accordance with paragraph 1(1) (the “original company”)—</intro><level class="para1"><num>(a)</num><content>does not fully pay the additional amount before the date on which it must be paid in accordance with paragraph 2(5),</content></level><level class="para1"><num>(b)</num><content>does not fully pay any interest on an additional amount before the date on which that interest must be paid in accordance with paragraph 7(5),</content></level><level class="para1"><num>(c)</num><content>is in liquidation, in administration or in receivership, or</content></level><level class="para1"><num>(d)</num><content>has been dissolved.</content></level></subparagraph><subparagraph><num>(2)</num><intro>Where this paragraph applies by virtue of sub-paragraph (1)(a) or (c), each related company of the original company is jointly and severally liable with the original company for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which are chargeable on the original company for each of its relevant accounting periods, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph><num>(3)</num><content>Where this paragraph applies by virtue of sub-paragraph (1)(b), each related company of the original company is jointly and severally liable with the original company for interest on the additional amounts which are chargeable on the original company for each of its relevant accounting periods.</content></subparagraph><subparagraph><num>(4)</num><intro>Where this paragraph applies by virtue of sub-paragraph (1)(d), each related company of the original company is jointly and severally liable for—</intro><level class="para1"><num>(a)</num><content>the additional amounts which would have been chargeable on the original company for each of its relevant accounting periods if it had not been dissolved, and</content></level><level class="para1"><num>(b)</num><content>interest on those amounts.</content></level></subparagraph><subparagraph><num>(5)</num><content>Where a related company is liable for an additional amount or interest on an additional amount, an officer of HMRC may, for the purposes of giving effect to the Commission Decision, exercise any function under this Schedule in relation to the related company as if it were the original company in respect of which it is a related company.</content></subparagraph><subparagraph><num>(6)</num><content>In applying paragraphs 2 to 5 of this Schedule for the purposes of sub-paragraph (5), references to a relevant accounting period of a company are to be read as references to a relevant accounting period of the original company.</content></subparagraph><subparagraph><num>(7)</num><content>Where this paragraph applies by virtue of sub-paragraph (1)(a), sub-paragraphs (2) to (6) have effect only in relation to so much of the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph 2(5).</content></subparagraph><subparagraph><num>(8)</num><content>Where this paragraph applies by virtue of sub-paragraph (1)(b), sub-paragraphs (2) to (6) have effect only in relation to so much of any interest on the additional amount as was not paid by the original company before the date on which it had to be paid in accordance with paragraph 7(5).</content></subparagraph><subparagraph><num>(9)</num><content>Where this paragraph applies by virtue of sub-paragraph (1)(c) or (d), sub-paragraphs (2) to (6) have effect only in relation to so much of the additional amount, or so much of any interest on the additional amount, as was not paid by the original company before the date on which sub-paragraph (1)(c) or (d) began to apply.</content></subparagraph><subparagraph><num>(10)</num><intro>For the purposes of sub-paragraph (1)(c)—</intro><level class="para1"><num>(a)</num><content>a company is “in liquidation” if it is in liquidation within the meaning of section 247 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), or a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company;</content></level><level class="para1"><num>(b)</num><content>a company is “in administration” if it is in administration within the meaning of Schedule B1 to the Insolvency Act 1986 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989, or there is in force in relation to it under the law of a country or territory outside the United Kingdom any appointment corresponding to the appointment of an administrator under either of those Schedules;</content></level><level class="para1"><num>(c)</num><content>a company is “in receivership” if there is in force in relation to it an order for the appointment of an administrative receiver, a receiver and manager or a receiver under Chapter 1 or 2 of Part 3 of the Insolvency Act 1986 or Part 4 of the Insolvency (Northern Ireland) Order 1989, or any corresponding order under the law of a country or territory outside the United Kingdom.</content></level></subparagraph><subparagraph><num>(11)</num><intro>In this paragraph, a company is a “related company” of an original company if—</intro><level class="para1"><num>(a)</num><intro>at any time when the original company benefited from the unlawful state aid identified in the Commission Decision, it was a member—</intro><level class="para2"><num>(i)</num><content>of the same group as the original company,</content></level><level class="para2"><num>(ii)</num><content>of a consortium which at that time owned the original company, or</content></level><level class="para2"><num>(iii)</num><content>of the same group as a company which at that time was a member of a consortium owning the original company, and</content></level></level><level class="para1"><num>(b)</num><content>an officer of HMRC has given the company a notice informing the company that it is a related company for the purposes of this paragraph.</content></level></subparagraph><subparagraph><num>(12)</num><intro>For the purposes of sub-paragraph (11)(a)—</intro><level class="para1"><num>(a)</num><content>a company is a member of a consortium if it is a member of a consortium within the meaning of Part 5 of CTA 2010, and</content></level><level class="para1"><num>(b)</num><content>a company is owned by a consortium if it is owned by a consortium within the meaning of that Part.</content></level></subparagraph><subparagraph><num>(13)</num><intro>For the purposes of sub-paragraph (11)(a)(i), two companies are members of the same group if—</intro><level class="para1"><num>(a)</num><content>one is the 51% subsidiary of the other, or</content></level><level class="para1"><num>(b)</num><content>both are 51% subsidiaries of a third company.</content></level></subparagraph><subparagraph><num>(14)</num><content>For the purposes of sub-paragraph (11)(a)(iii), two companies are members of the same group if they are members of the same group of companies within the meaning of Part 5 of CTA 2010 (group relief).</content></subparagraph><subparagraph><num>(15)</num><content>An officer of HMRC may give a notice to a company for the purposes of sub-paragraph (11)(b) only if the officer considers that the company, by virtue of its relationship or a transaction with the original company, received a benefit or experienced an advantage, whether directly or indirectly, as a result of the unlawful state aid identified in the Commission Decision.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Variation of the Commission Decision</heading><paragraph class="schProv1"><num>10</num><subparagraph><num>(1)</num><intro>If the Commission Decision is revoked or annulled, the Treasury must by regulations make such provision as they consider appropriate for the purposes of securing, so far as reasonably practicable, that any company affected by this Schedule is put into the position it would have been in if—</intro><level class="para1"><num>(a)</num><content>the Commission Decision had not been made, and</content></level><level class="para1"><num>(b)</num><content>this Schedule had not had effect.</content></level></subparagraph><subparagraph><num>(2)</num><content>The duty in sub-paragraph (1) does not apply if there is, or the Treasury consider that there may be, a further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></subparagraph><subparagraph><num>(3)</num><intro>The Treasury may by regulations make such provision as they consider appropriate to take account of—</intro><level class="para1"><num>(a)</num><content>any variation of the Commission Decision, or</content></level><level class="para1"><num>(b)</num><content>any further decision within the meaning of Article 288 of the Treaty on the Functioning of the European Union which is to the same or similar effect as the Commission Decision.</content></level></subparagraph><subparagraph><num>(4)</num><intro>The power to make regulations under this paragraph may (among other things) be exercised by modifying—</intro><level class="para1"><num>(a)</num><content>this Part;</content></level><level class="para1"><num>(b)</num><content>provision made under this Part.</content></level></subparagraph><subparagraph><num>(5)</num><content>In sub-paragraph (4), “<term refersTo="#term-modify">modify</term>” includes amend, repeal or revoke.</content></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Consequential modifications</heading><paragraph class="schProv1"><num>11</num><content>Section 371UE (appeal affecting more than one person) has effect as if an appeal against a charging notice or a consequential amendment notice by virtue of paragraph 6(1) of this Schedule were a “<term refersTo="#term-relevant-appeal">relevant appeal</term>” for the purposes of that section.</content></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Management of the CFC charge for the purposes of the Commission Decision</heading><paragraph class="schProv1"><num>12</num><subparagraph><num>(1)</num><intro>The application to the CFC charge of enactments applying generally to corporation tax by section 371UB (application of the Taxes Acts to the CFC charge) has effect subject to—</intro><level class="para1"><num>(a)</num><content>this Schedule, and</content></level><level class="para1"><num>(b)</num><content>any other modifications that are necessary to give effect to the Commission Decision.</content></level></subparagraph><subparagraph><num>(2)</num><content>Any relevant time limit is disapplied so far as necessary to give effect to the Commission Decision.</content></subparagraph><subparagraph><num>(3)</num><intro>A time limit is relevant if it would otherwise have applied or had effect, by or under an enactment (apart from this Schedule), in connection with—</intro><level class="para1"><num>(a)</num><content>the CFC charge charged on a company,</content></level><level class="para1"><num>(b)</num><content>any other tax payable by that company,</content></level><level class="para1"><num>(c)</num><content>the tax liability of another company, or</content></level><level class="para1"><num>(d)</num><content>any adjustment, amendment, claim, election, application or notice relating to a matter within paragraphs (a) to (c).</content></level></subparagraph></paragraph></hcontainer><hcontainer name="crossheading" ukl:Name="Pblock"><heading>Interpretation</heading><paragraph class="schProv1"><num>13</num><subparagraph><num>(1)</num><content>For the purposes of this Schedule, a relevant accounting period of a company is any accounting period of the company for corporation tax purposes during some or all of which the unlawful state aid identified in the Commission Decision was available (whether or not the company considers that it benefited from it).</content></subparagraph><subparagraph><num>(2)</num><content>Terms used in this Schedule which are defined or explained in Schedule 18 to FA 1998 have the same meaning in this Schedule as in that Schedule.</content></subparagraph><subparagraph><num>(3)</num><intro>In this Schedule—</intro><hcontainer name="definition"><content>“<term refersTo="#term-additional-amount">additional amount</term>” has the meaning given by paragraph 1(2);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-charging-notice">charging notice</term>” has the meaning given by paragraph 2(2)(b);</content></hcontainer><hcontainer name="definition"><content>the “<term refersTo="#term-commission-decision">Commission Decision</term>” means Commission <ref href="http://www.legislation.gov.uk/european/decision/2019/1352">Decision (EU) 2019/1352</ref> of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-consequential-amendment-notice">consequential amendment notice</term>” has the meaning given by paragraph 4(1);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-hmrc">HMRC</term>” means Her Majesty's Revenue and Customs;</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-interest-charging-notice">interest charging notice</term>” has the meaning given by paragraph 7(1);</content></hcontainer><hcontainer name="definition"><content>“<term refersTo="#term-officer-of-hmrc">officer of HMRC</term>” means an officer of Revenue and Customs.</content></hcontainer></subparagraph></paragraph></hcontainer></hcontainer></quotedStructure></mod></content></level></hcontainer></hcontainer></hcontainer>