Schedule 9ZB, Part 5, paragraph 29(1)

Goods whose place of supply is not determined under subsection (2) or (3) of section 7 (place of supply of goods) are treated as supplied in the United Kingdom where— the supply involves the removal of the goods to Northern Ireland by or under the directions of the person who supplies them, the supply is a transaction in pursuance of which the goods are acquired in Northern Ireland from a member State by a person who is not a taxable person, the supplier— is liable to be registered under Part 9 of Schedule 9ZA, ... would be so liable if the supplier were not already registered under this Act or liable to be registered under Schedule 1 or 1A, or is registered under the OSS scheme or a participant in a non-UK scheme (within the meaning of Schedule 9ZD), and the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.

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