Article 5
United Kingdom
Subject to articles 6 to 8, where goods are supplied on board a ship, aircraft or train in the course of a F1relevant NI transport, those goods shall be treated as supplied at the point of departure.
Annotations
Textual amendments
- F1
Words in art. 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 97 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.