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Official guidance
VAT Place of Supply (Goods)

VATPOSG4100 · Supplies on board ships, aircraft and trains: Northern Ireland and EU

  • VATPOSG4110 · EU law
  • VATPOSG4120 · UK law
  • VATPOSG4130 · Introduction
  • VATPOSG4140 · On-board consumption
  • VATPOSG4150 · Supplies other than for on-board consumption
  1. Supplies on board ships, aircraft and trains: contents
  2. Supplies on board ships, aircraft and trains: Northern Ireland and EU: contents

VATPOSG4100 | Supplies on board ships, aircraft and trains: Northern Ireland and EU: contents

From HM Revenue & Customs · VAT Place of Supply (Goods)

Note: The following legislation and rules only apply to journeys with stops in Northern Ireland

Contents5 entries

  1. VATPOSG4110Supplies on board ships, aircraft and trains: Northern Ireland and EU: EU law
  2. VATPOSG4120Supplies on board ships, aircraft and trains: Northern Ireland and EU: UK law
  3. VATPOSG4130Supplies on board ships, aircraft and trains: Northern Ireland and EU: Introduction
  4. VATPOSG4140Supplies on board ships, aircraft and trains: Northern Ireland and EU: on-board consumption
  5. VATPOSG4150Supplies on board ships, aircraft and trains: Northern Ireland and EU: supplies other than for on-board consumption
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