Schedule 9ZA, Part 11, paragraph 66(2)

Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted— any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;

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