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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.

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