PART 5Other taxes
Value added tax
71Margin schemes and removal or export of goods: zero-rating
I11
VATA 1994 is amended as follows.
I12
In section 30 (zero-rating), after subsection (6) insert—
6A
Subsection (6) does not apply in the case of goods exported from Great Britain if, in respect of the supply, the supplier exercises an option under an order made under section 50A.
I13
In paragraph 3 of Schedule 9ZB (movements between Northern Ireland and Great Britain), after sub-paragraph (1) insert—
1A
A supply of goods that involves the removal of goods from Great Britain to Northern Ireland is not zero-rated under sub-paragraph (1) if, in respect of the supply, the supplier exercises an option under an order made under section 50A.
4
5
Regulations under this section may specify different days for different purposes.