Schedule 9ZB, Part 6, paragraph 33(3)

Section 37 (relief from VAT on importation of goods) has effect in relation to a removal of goods to Northern Ireland from the Isle of Man (which is treated as an importation as a result of paragraphs 3(5) and 32(2)) as if any reference to the export of goods included their removal from Northern Ireland to the Isle of Man.

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