Schedule 9ZD, Part 1, paragraph 2

For the purposes of this Schedule, “scheme supply” means a supply of goods that would be an “intra-Community distance sale of goods” within the meaning given by Article 14(4) of the VAT Directive if references in that Article to a “Member State” were read as if they included a reference to Northern Ireland ....

← 1 · All articles · 3 →

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