Schedule 9ZB, Part 4, paragraph 19(11)

The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in regulations, in cases where— the Commissioners are satisfied that the supply in question involves both— the removal of the goods from a Northern Ireland fiscal warehousing regime, and their being placed in a warehousing regime in a member State, or in such member State or States as may be prescribed, where that regime is established by provisions of the law of that member State corresponding, in relation to that member State, to the provisions of this paragraph and paragraph 17, and such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

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