Schedule 9ZA, Part 1, paragraph 6(3)

For the purposes of this Act, other than for the purposes of Part 8 of this Schedule, a supply of goods is treated as involving their removal from a member State to Northern Ireland, and is treated as not being a taxable supply if— the supply is made by a person belonging in a member State to a person who is registered under this Act, the supply involves the installation or assembly of the goods at a place in Northern Ireland to which they are removed, and were the supply to be treated as described in the words before paragraph (a), there would be a taxable acquisition by the registered person.

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