Schedule 9ZA, Part 1, paragraph 6(1)

Sub-paragraph (2) applies where— a person (“the original supplier”) makes a supply of goods to a person who belongs in a member State (“the intermediate supplier”), that supply involves the removal of the goods from a member State and their removal to Northern Ireland but does not involve the removal of the goods from Northern Ireland, both that supply and the removal of the goods to Northern Ireland are for the purposes of the making of a supply by the intermediate supplier to another person (“the customer”) who is registered under this Act, neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State, and there would be a taxable acquisition by the customer if the supply to the customer involved the removal of goods from a member State to Northern Ireland.

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Source: legislation.gov.uk · retrieved 2026-07-28