Schedule 9ZA, Part 10, paragraph 59(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraph (2) and in paragraphs 60(2) and 61(2) “the relevant territory” means— where the origin territory is Northern Ireland, the United Kingdom, or where the origin territory is a member State, that member State.
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Source: legislation.gov.uk · retrieved 2026-07-28