Schedule 9ZA, Part 1, paragraph 6(2)

Where this sub-paragraph applies— the supply by the original supplier to the intermediate supplier is ignored for the purposes of this Act, and the supply by the intermediate supplier to the customer is treated for the purposes of this Act, other than for the purposes of Part 8 of this Schedule, as if it did involve the removal of the goods from a member State to Northern Ireland.

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