Schedule 9ZA, Part 4, paragraph 17(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 30(3) (zero-rating) applies to an acquisition of goods in Northern Ireland from a member State as it would apply to an importation of those goods.
← 17 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28