Schedule 9ZE, Part 1, paragraph 2(3)

A supply of goods is not a “qualifying supply of goods” if— the goods are in Great Britain or the Isle of Man at the time they are sold, the supply involves the goods being removed from Great Britain or the Isle of Man to Northern Ireland, and the recipient of the goods belongs in Northern Ireland.

← 2 · All articles · 3 →

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