Schedule 9ZB, Part 3, paragraph 13(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
That section has effect in relation to a removal of goods from Great Britain to Northern Ireland (which is treated as an importation as a result of paragraph 3(5)) as if any reference to the export of goods included their removal from Northern Ireland to Great Britain.
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Source: legislation.gov.uk · retrieved 2026-07-28