Value Added Tax Consolidation Act 2010 Schedule 9 Part 1

Northern Ireland - Brexit

Schedule 9 Part 1 lists the provisions of the Act in which references to "Community" and "Member State" do not include Northern Ireland, thereby ensuring that services involving Northern Ireland are treated for VAT purposes as transactions with a non-EU country.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.