# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 19


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.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/19 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.