[30A Importation of goods: Northern Ireland]
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

[Northern Ireland]

[30A  Importation of goods: Northern Ireland]

[(1)     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.

(2)

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