Schedule 9ZB, Part 3, paragraph 10

Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods— included the removal of goods from Northern Ireland to Great Britain, or vice versa, and did not include the export of goods from Northern Ireland to a place in the member States.

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