Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZB U.K. Goods removed to or from Northern Ireland and supply rules

Textual Amendments

F1 Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9

PART 3 U.K. Modifications in relation to exports

Movements of goods by charities U.K.

8 U.K. Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—

(a) included the removal of goods from Great Britain to Northern Ireland, and

(b) did not include the export of goods from Northern Ireland to a place in the member States.]