Schedule 9ZB, Part 5, paragraph 27

Paragraph 3(1) (zero-rating of supplies involving removal of goods from Northern Ireland to Great Britain or vice versa) does not apply to a supply of relevant goods. In this paragraph “relevant goods” has the meaning it has in section 9A (reverse charge on gas, electricity, heat or cooling).

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