# Value Added Tax Act 1994, Paragraph 56


For the purposes of this Part of this Schedule “relevant supply” means a supply of goods that—
(a) involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,
(b) does not involve the installation or assembly of the goods at a place in Northern Ireland,
(c) is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,
(d) is made in the course or furtherance of a business carried on by the supplier, and
(e) is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/56 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.