# Value Added Tax Act 1994, Paragraph 9


Section 30(6) (zero-rating of exports by supplier) has effect as if reference to the export of goods 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/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.