Schedule 9ZB, Part 5, paragraph 30(1)

A person carrying on a business makes a supply of goods where— the goods form part of the assets of that business, they are removed from Northern Ireland or a member State under the directions of that person, and the removal is in the course or furtherance of that business for the purpose of being taken to a place in— in the case of goods removed from Northern Ireland, a member State, or in the case of goods removed from a member State, to another member State or to Northern Ireland.

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