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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 30
Removal of business assets to be treated as a supply of goods
Section 30 of Schedule 9ZB treats the movement of business assets from Northern Ireland to an EU member state, or between member states and Northern Ireland, as a supply of goods for VAT purposes, even where no transaction or payment is involved.
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.