Schedule 9ZB, Part 6, paragraph 32(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 3(1) (zero-rating of supply of goods removed from Great Britain to Northern Ireland and vice versa) applies to goods removed from Northern Ireland to the Isle of Man as they apply to goods removed from Northern Ireland to Great Britain.
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Source: legislation.gov.uk · retrieved 2026-07-28