Schedule 9ZA, Part 11, paragraph 68

Paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed) has effect as if— in sub-paragraph (1), after “or 1A” there were inserted “ or Part 8 or 9 of Schedule 9ZA ”, and the provisions mentioned in sub-paragraph (2) included paragraphs 43(5) and 53(5) of this Schedule.

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