Schedule 9ZB, Part 5, paragraph 31

Subsection (1)(a) of Section 43 (disregard of supplies between members of groups) does not apply to a supply of goods if the goods are in Northern Ireland at the time they are supplied unless the supplier and the recipient each has a business establishment, or some other fixed establishment, in Northern Ireland.

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