Article 19 F1
Article 20 applies where the same goods—
(a)
are supplied successively through a chain, and
(b)
are dispatched or transported either—
(i)
from a member State to Northern Ireland directly from the first supplier in the chain to the last customer in the chain, or
(ii)
from Northern Ireland to a member State directly from the first supplier in the chain to the last customer in the chain.