Schedule 9ZE, Part 6, paragraph 38(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The goods are to be treated as supplied— in the case of goods supplied to a person in Northern Ireland, in the United Kingdom; in the case of goods supplied to a person in a member State, in that member State.
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Source: legislation.gov.uk · retrieved 2026-07-28