Where the consideration for a relevant supply of goods (the goods) is more than the value of the goods at the time of their removal to Northern Ireland or export, section 50B(4) of VATA applies to that supply as if the consideration for the supply is the value of the goods at the time of their removal or export.

The value of the goods at the time of their removal or export is to be taken to be the amount that would be payable as consideration if the goods were to be supplied at that time between two persons who were standing in no such relationship with each other as would affect that consideration.