Schedule 9ZB, Part 6, paragraph 33(4)

Group 15 of Schedule 8 (zero-rating) has effect as if— any reference to the export of goods, other than the reference in item 3, included the removal of goods from Northern Ireland to the Isle of Man; the modification made by paragraph 14(2)(c) applied to the removal of goods to the Isle of Man from Northern Ireland as it applies to the removal of goods from Northern Ireland to Great Britain.

← 3 · All articles · 34 →

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