Schedule 9 – Non-application of section 2(4A) to certain provisions

Part 1 of Schedule 9 sets out the provisions in the Act that refer to ‘services’ and disapplies the new definition of ‘Member State’ and ‘Community’ to Northern Ireland.

Part 2 of Schedule 9 deals with the provisions in the Act that reference transactions in both goods and services. The Northern Ireland Protocol requires that Northern Ireland be seen to be within the Community for the purposes of goods but outside for the purposes of services. This is addressed in this part by disapplying the definition of ‘Member State’ and ‘Community’ to Northern Ireland only in relation to services.

Relevant Date: Finance Act 2020