# Value Added Tax Act 1994, Paragraph 8


Subsection (5) of Section 30 (export by charities treated as supply in United Kingdom) has effect as if the reference to the export of goods—
(a) included the removal of goods from Great Britain to Northern Ireland, 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/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.