Supplies from a member State to Great Britain via Northern IrelandU.K.

5.—(1) Schedule 9ZB is amended as follows.

(2) In paragraph 4 (liability for VAT on movements between Great Britain and Northern Ireland)—

(a)after sub-paragraph (3) insert—

“(3A) Where the removal is a removal to which paragraph 6(3A) (certain supplies from a member State to Great Britain via Northern Ireland) applies, the person who supplies the goods is the person who is treated as having imported the goods.”;

(b)in sub-paragraph (11), after “(3)” insert “ , (3A) ”.

(3) In paragraph 6 (relief for qualifying Northern Ireland goods) M1—

(a)in sub-paragraph 2—

(i)at the end of paragraph (a) omit “or”;

(ii)at the end of paragraph (b) omit the full-stop and insert—

“, or

(c)sub-paragraph (3A) applies to the removal.”;

(b)after sub-paragraph (3) insert—

“(3A) This sub-paragraph applies to a removal if—

(a)the removal is in the course of a supply, and

(b)the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.”.

(4) After paragraph 35 insert—

“PART 7U.K.Supplies from a member State to Great Britain via Northern Ireland: registration

36.—(1) Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.

(2) But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.

(3) For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—

(a)in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and

(b)references to facilitating a relevant supply were ignored.”.