Section 9A(1A)

This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and— A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or A is in Northern Ireland and B is so registered but is not so identified.

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