Schedule 9ZA, Part 9, paragraph 48(3)

A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Part of this Schedule if the person makes a supply that— is a supply of goods subject to a duty of excise, involves the removal of the goods to Northern Ireland by or under the directions of the person making the supply, is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person, is made in the course or furtherance of a business carried on by the supplier, and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.

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