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Schedule 9ZB, Part 6, paragraph 33(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods included the removal of goods from Northern Ireland to the Isle of Man.

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