Schedule 9ZB, Part 6, paragraph 33(2)

Where a supply of goods has been zero-rated as a result of paragraph 3(1) or regulations under section 30(8), on the basis that the goods have been or are to be removed from Northern Ireland to the Isle of Man, section 30(10) applies in relation to that supply as if any reference to the United Kingdom were to Northern Ireland.

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