Schedule 11, paragraph 2(8)

Regulations under this paragraph may make provision whereby, in such cases and subject to such conditions as may be determined by or under the regulations— may be accounted for and paid, and any question as to the inclusion of any duty or agricultural levy in the value of the supply ... determined, by reference to the duty point or by reference to such later time as the Commissioners may allow. VAT in respect of any supply by a taxable person of dutiable goods, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In this sub-paragraph “dutiable goods” and “duty point” have the same meanings as in section 18.

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Source: legislation.gov.uk · retrieved 2026-07-28