Schedule 9ZA, Part 11, paragraph 74(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted “ or paragraph 73(1) or (4) of Schedule 9ZA ”.
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Source: legislation.gov.uk · retrieved 2026-07-28