Schedule 9ZB, Part 4, paragraph 16(8)

Where sub-paragraph (7) applies to a supply of goods, any VAT payable on the supply must be paid— at the time when the supply is treated as taking place, and by— the person who removed the goods from the Northern Ireland warehousing regime, or the person who is required to pay any duty or agricultural levy in respect of the goods.

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