Schedule 9ZB, Part 2, paragraph 6(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person.
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Source: legislation.gov.uk · retrieved 2026-07-28