Article 12A Relief for certain goods removed from Northern Ireland to Great BritainF1
Article 12 has effect as if in paragraph (1)—
(a)
after “in any of the circumstances set out in paragraph (3) below,” there were inserted “ and the supply involves the removal of the goods from Northern Ireland to Great Britain, ”; and
(b)
for “VAT chargeable on the supply” there were substituted “ VAT chargeable on the removal ”.