Schedule 9ZB, Part 2, paragraph 6(3A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
This sub-paragraph applies to a removal if— the removal is in the course of a supply, and the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply.
← 3 · All articles · 4 →
Source: legislation.gov.uk · retrieved 2026-07-28