Schedule 9ZA, Part 11, paragraph 74(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.
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Source: legislation.gov.uk · retrieved 2026-07-28