Schedule 9ZB, Part 2, paragraph 4(3A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where the removal is a removal to which paragraph 6(3A) (certain supplies from a member State to Great Britain via Northern Ireland) applies, the person who supplies the goods is the person who is treated as having imported the goods.
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Source: legislation.gov.uk · retrieved 2026-07-28