Commentary

V3.605 Other issues concerning Northern Ireland—overview

Part V3 Supplies, acquisitions and imports

V3.605 Other issues concerning Northern Ireland—overview

Other issues concerning Northern Ireland

V3.605 Other issues concerning Northern Ireland—overview

The preceding sections of this division have dealt with the basic rules in relation to the trading and movement of goods involving Northern Ireland. However, there are a number of other situations where the VAT treatment differs from the default position. These are covered in the following paragraphs as follows:

V3.606Movement of own goods – ie where a person moves goods to or from Northern Ireland for no consideration and not as part of normal supply transaction
V3.607Movement of goods by VAT groups
V3.608Retail exports
V3.609Simplifications

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