Schedule 9ZA, Part 11, paragraph 74(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).
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Source: legislation.gov.uk · retrieved 2026-07-28