Schedule 9ZA, Part 11, paragraph 73(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Sub-paragraphs (1) to (4), (5) and (6) are to be treated, for the purposes of this Act, as if they were contained in paragraph 2 of Schedule 11.
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Source: legislation.gov.uk · retrieved 2026-07-28