Schedule 10, Part 1, paragraph 22(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Sub-paragraphs (2) and (3) are subject to paragraph 26 (anti-avoidance).
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.