Sch 9ZB para 14
(1) Item 3 of Group 13 of Schedule 8 (zero-rating) has effect as if the reference to goods for export did not include goods for export from Northern Ireland to a place in the member States. (2) Group 15 of that Schedule has effect as if— (a) any reference to the export of goods did not include the export of goods from Northern Ireland to a place in the member States; (b) any reference to the export of goods, other than the reference in item 3, included the removal of goods from Great Britain to Northern Ireland or vice versa; (c) after item 3 there were inserted— (3A) The removal by a charity of goods donated to it— (a) from Great Britain to Northern Ireland; (b) from Northern Ireland to Great Britain.