Schedule 9ZA, Part 4, paragraph 17(3)

The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where— the supply in question involves both the removal of the goods from Northern Ireland and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2, and such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

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