Sch 9ZB para 6
(1) No VAT is to be charged on the removal of qualifying Northern Ireland goods from Northern Ireland to Great Britain as a result of paragraph 3(2) unless the removal is made in the course of a taxable supply made by a taxable person. (2) But the relief provided by sub-paragraph (1) does not apply to a removal of qualifying goods from Northern Ireland to Great Britain if— (a) the last supply of those goods before their removal is zero-rated as a result of that removal, ... (b) duty under section 30C of TCTA 2018 is charged on that removal as a result of subsection (2) of that section (duty on goods removed for an avoidance purpose) , or (c) sub-paragraph (3A) applies to the removal. (3) Any VAT that is chargeable as a result of sub-paragraph (2)(a) becomes chargeable from the later of— (a) the time when the goods were treated as having been imported as a result of the removal, and (b) the time at which that last supply becomes zero-rated. (3A) This sub-paragraph applies to a removal if— (a) the removal is in the course of a supply, and (b) the goods are qualifying Northern Ireland goods as a result of having been removed from a member State to Northern Ireland in the course of that supply. (4) In this paragraph “ qualifying Northern Ireland goods ” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act).