Schedule 9ZA, Part 9, paragraph 56

For the purposes of this Part of this Schedule “relevant supply” means a supply of goods that— involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply, does not involve the installation or assembly of the goods at a place in Northern Ireland, is a transaction in pursuance of which 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 neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport 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