Schedule 9ZE, Part 6, paragraph 38(2)

A supply of goods is within this sub-paragraph where— the supply of those goods is a qualifying supply of goods, the supply is not facilitated by an online marketplace, the person making the supply is a participant in a special scheme, and the goods are supplied to a person in Northern Ireland or a member State.

← 1 · All articles · 3 →

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