Sch 9ZC para 3
(1) In Schedule 11, paragraph 6 has effect subject to the following modifications. (1A) Sub-paragraph (1) has effect as if at the start there were inserted “Subject to paragraph 6ZA, (2) Sub-paragraph (4C) has effect as if— (a) the “or” at the end of paragraph (a) were omitted; (b) after paragraph (b) there were inserted , or (c) Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods. (3) Sub-paragraph (4D) has effect as if— (a) the “or” at the end of paragraph (b) were omitted; (b) after paragraph (c) there were inserted , or (d) is treated as having imported goods under Part 1 of Schedule 9ZC.