Article 7 I1

The following description of transaction shall not be treated as the acquisition of goods F1in Northern Ireland from F2a member State– the removal of goods to F3Northern Ireland in pursuance of a supply to a taxable person, made by a person in a member State, where VAT on that supply is to be accounted for and paid in a member State by reference to the profit margin on the supply by virtue of the law of that member State corresponding to section 50A of the Act and any Orders made thereunder.