Value Added Tax Act 1994 section 56

Meaning of relevant supply

Section 56 defines what constitutes a "relevant supply" for the purposes of the distance selling rules that apply to goods supplied into Northern Ireland.

• A relevant supply is a supply of goods removed to Northern Ireland from outside the United Kingdom by or on behalf of the supplier, where the goods are acquired by a non-taxable person from an EU member state.
• The goods must not be installed or assembled at a location in Northern Ireland — the supply must simply involve the delivery of finished goods.
• The supply must be made in the course or furtherance of the supplier's business and must not be an exempt supply, a supply of excise goods, or a supply of a new means of transport.
• The supply must not be something treated as a supply only by virtue of paragraph 5(1) of Schedule 4 (transfers of business assets) or paragraph 30 of Schedule 9ZB (certain deemed supply rules for Northern Ireland movements).