Value Added Tax Act 1994 section Schedule 9ZB paragraph 19

Northern Ireland fiscal warehouses: relief

Section Schedule 9ZB paragraph 19 provides VAT relief for eligible goods acquired from EU member states or supplied while subject to a Northern Ireland fiscal warehousing regime, and sets out the conditions and certification requirements for that relief.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.