Article 8 I1

The following description of transaction shall be treated as neither a supply of goods nor a supply of services– the removal of goods to F1Northern Ireland in pursuance of a supply to a person, made by a person in F2a 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.