Schedule 9ZB, Part 4, paragraph 16(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where this sub-paragraph applies to a supply or acquisition of goods, the supply or acquisition is treated as taking place at the earlier of— the time when the goods are removed from the Northern Ireland warehousing regime, and the duty point.
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Source: legislation.gov.uk · retrieved 2026-07-28