Schedule 9ZA, Part 10, paragraph 57(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Part of this Schedule— “the destination territory” means— in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and in a case within paragraph (ii) of sub-paragraph (1)(a), Northern Ireland, and “the origin territory” means— in a case within paragraph (i) of sub-paragraph (1)(a), Northern Ireland, and in a case within paragraph (ii) of sub-paragraph (1)(a), the member State concerned.
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Source: legislation.gov.uk · retrieved 2026-07-28