Value Added Tax Act 1994 section Schedule 9ZB para 7

Zero-rating of supplies made before declaration on removal

Section Schedule 9ZB paragraph 7 deals with how zero-rating rules apply to goods moving between Great Britain and Northern Ireland, specifically in relation to the customs declaration requirements that must be met before zero-rating can be applied.

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.