Regulation 40 Amendment of the Value Added Tax Regulations 1995
In regulation 129(1) (supplies to overseas persons), in sub-paragraphs (a) and (b) after “a place outside Great Britain” insert “other than Northern Ireland”.
In regulation 129(1) (supplies to overseas persons), in sub-paragraphs (a) and (b) after “a place outside Great Britain” insert “other than Northern Ireland”.