Schedule 9ZB, Part 5, paragraph 28(1)

Where any supply of goods involves both— subsections (2), (4) to (6) and (10) to (12) of section 6 (time of supply) do not apply and the supply is treated for the purposes of this Act as taking place on whichever is the earlier of the days specified in sub-paragraph (2). the removal of the goods from Northern Ireland, and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2,

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