SCHEDULES
F1SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules
F1PART 2Movements between Northern Ireland and Great Britain
Zero-rating of supplies made before declaration on removal
7
Item 1 of Group 13 of Schedule 8 (zero-rating)—
(a)
applies to a supply of goods which are removed from Great Britain to Northern Ireland as if the reference to a Customs declaration were to such a declaration made for the purposes of Union customs legislation (rather than under Part 1 of TCTA 2018);
(b)
does not apply to goods which are removed from Northern Ireland to Great Britain where no Customs declaration under Part 1 of TCTA 2018 is required to be made in respect of the removal of the goods.