Value Added Tax Act 1994 Schedule 9ZB paragraph 5

Valuation of goods removed from Northern Ireland to Great Britain

Schedule 9ZB paragraph 5 sets out how goods moved from Northern Ireland to Great Britain are to be valued for VAT purposes, replacing the normal imported goods valuation rules with supply-based valuation.

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.