Value Added Tax Act 1994 section Schedule 9ZB paragraph 12

Application of section 30(10)

Section Schedule 9ZB paragraph 12 deals with how the forfeiture rules under section 30(10) apply when goods have been zero-rated on the basis that they are being moved between Great Britain and Northern Ireland.

• Goods zero-rated on the basis of removal from Northern Ireland to Great Britain are subject to forfeiture rules as though references to the United Kingdom mean Northern Ireland only.
• Goods zero-rated on the basis of removal from Great Britain to Northern Ireland are subject to forfeiture rules as though references to the United Kingdom mean Great Britain only.
• The provision applies to goods zero-rated under various routes, including paragraph 3(1), paragraph 31A(3), and regulations under section 30(8).
• The effect is to ensure HMRC can forfeit goods that remain in the territory from which they were supposed to have been removed.