Section 50B(3)

The alterations mentioned in subsection (2)(d) are— that (if it was not in fact so) the person was a taxable person, that the goods were not removed to Northern Ireland or exported (and VAT was charged on the supply of the goods to the person on that basis), and that the person resold the goods in Great Britain at the relevant time in the course of carrying on the business.

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