# Value Added Tax Act 1994, Paragraph 10


Subsection (8) of section 30 (power to zero-rate supplies where goods have been or are to be exported) has effect as if reference to the export of goods—
(a) included the removal of goods from Northern Ireland to Great Britain, or vice versa, and
(b) did not include the export of goods from Northern Ireland to a place in the member States.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZB/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.