Schedule 9ZC, Part 1, paragraph 1B(5)

The Union goods condition is met where— P is not established in Northern Ireland or a member State, R either— belongs in Northern Ireland and is not a taxable person, or belongs in a member State and is not liable or entitled to be registered for VAT in accordance with the law of that member State, and the supply is a supply of Union goods that are located in Northern Ireland at the time they are supplied.

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